FA 1998U.K.
3U.K.Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended in accordance with paragraphs 4 to 6.
Commencement Information
I1Sch. 6 para. 3 in force at Royal Assent for specified purposes, see Sch. 6 para. 20
4U.K.In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4), for “or 15D” substitute “ , 15D or 15E ”.
Commencement Information
I2Sch. 6 para. 4 in force at Royal Assent for specified purposes, see Sch. 6 para. 20
5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.U.K.
(2)In sub-paragraph (2), after paragraph (bh) insert—
“(bi)museums and galleries exhibition tax credit under Part 15E of that Act,”.
(3)In sub-paragraph (5)—
(a)after paragraph (aj) insert—
“(ak)an amount of museums and galleries exhibition tax credit paid to a company for an accounting period,”, and
(b)in the words after paragraph (b), after “(aj)” insert “ , (ak) ”.
Commencement Information
I3Sch. 6 para. 5 in force at Royal Assent for specified purposes, see Sch. 6 para. 20
6U.K.In Part 9D (certain claims for tax relief)—
(a)in the heading, for “or 15D” substitute “ , 15D or 15E ”, and
(b)in paragraph 83S (introduction), after sub-paragraph (f) insert—
“(g)museums and galleries exhibition tax relief.”
Commencement Information
I4Sch. 6 para. 6 in force at Royal Assent for specified purposes, see Sch. 6 para. 20