2(1)Section 826 of ICTA (interest on tax overpaid) is amended as follows.U.K.
(2)In subsection (1), after paragraph (fc) insert—
“(fd)a payment of orchestra tax credit falls to be made to a company; or”.
(3)In subsection (3C), for “or theatre tax credit” substitute “ , theatre tax credit or orchestra tax credit ”.
(4)In subsection (8A)—
(a)in paragraph (a), for “or (fc)” substitute “ , (fc) or (fd) ”, and
(b)in paragraph (b)(ii), after “theatre tax credit” insert “ or orchestra tax credit ”.
(5)In subsection (8BA), after “theatre tax credit” (in both places) insert “ or orchestra tax credit ”.