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3U.K.Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.
4U.K.In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4), for “or 15C” substitute “ , 15C or 15D ”.
5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.U.K.
(2)In sub-paragraph (2), after paragraph (bg) insert—
“(bh)orchestra tax credit under Part 15D of that Act,”.
(3)In sub-paragraph (5)—
(a)after paragraph (ai) insert—
“(aj)an amount of orchestra tax credit paid to a company for an accounting period,”, and
(b)in the words after paragraph (b), after “(ai)” insert “ , (aj) ”.
6U.K.In Part 9D (certain claims for tax relief)—
(a)in the heading, for “or 15C” substitute “ , 15C or 15D ”, and
(b)in paragraph 83S (introduction), after sub-paragraph (e) insert—
“(f)orchestra tax relief.”