SCHEDULES

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

PART 2 U.K.Consequential amendments

ICTA U.K.

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 ”.