Valid from 22/08/2014
This section has no associated Explanatory Notes
14U.K.In Schedule 54A to FA 2009 (which is prospectively inserted by F(No. 3)A 2010 and contains provision about the recovery of certain amounts of interest paid by HMRC), in paragraph 2—
(a)in sub-paragraph (2), omit the “or” at the end of paragraph (f) and after paragraph (g) insert “, or
(h)a payment of theatre tax credit under section 1217K of CTA 2009 for an accounting period.”;
(b)in sub-paragraph (4), for “(e)” substitute “ (h) ”.