Finance Act 2014

This adran has no associated Nodiadau Esboniadol

8U.K.In Schedule 24 to FA 2007 (penalties for errors), in paragraph 28(fa) (meaning of “corporation tax credit”), omit the “or” at the end of sub-paragraph (ivb) and after that sub-paragraph insert—

(ivc)a theatre tax credit under section 1217K of that Act, or.

Commencement Information

I1Sch. 4 para. 8 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2