Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 8 U.K. Tax relief for production of orchestral concerts

PART 2 U.K. Consequential amendments

FA 2009 U.K.

12 U.K. In Schedule 54A to FA 2009 (which is prospectively inserted by F(No. 3)A 2010 and contains provision about the recovery of certain amounts of interest paid by HMRC), in paragraph 2—

(a) in sub-paragraph (2), omit the “or” at the end of paragraph (g) and after paragraph (h) insert “, or

(i) a payment of orchestra tax credit under Chapter 3 of Part 15D of CTA 2009 for an accounting period.”;

(b) in sub-paragraph (4), for “(h)” substitute “ (i) ”.