SCHEDULES

SCHEDULE 18Television and video games tax relief: consequential amendments

FA 2007

I1I27

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 (iv) and after that sub-paragraph insert—

iva

a television tax credit under Chapter 3 of Part 15A of that Act,

ivb

a video game tax credit under Chapter 3 of Part 15B of that Act, or