16U.K.In Schedule 54A to FA 2009 (further provision as to late payment interest and repayment interest), in paragraph 2(2), omit the “or” at the end of paragraph (d) and after paragraph (e) insert—
“(f)a payment of television tax credit under Chapter 3 of Part 15 of CTA 2009 for an accounting period, or
(g)a payment of video game tax credit under Chapter 3 of Part 15B of CTA 2009 for an accounting period.”
Commencement Information
I1Sch. 18 para. 16 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)
I2Sch. 18 para. 16 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)