15(1)Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.U.K.
(2)In the entry for “Northern Ireland expenditure”—
(a)for “14” substitute “ 14A ”, and
(b)for “and 357U(2)” substitute “ , 357U(2) and 357UJ(2) ”.
(3)Insert at the appropriate places—
| “qualifying expenditure (in Chapter 14A of Part 8B) | section 357UJ(2)” |
| “the separate orchestral trade (in Chapter 14A of Part 8B) | section 357UJ(2)”. |