7U.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 (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”.
Commencement Information
I1Sch. 18 para. 7 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. 7 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)