Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 4 Tax relief for theatrical production

PART 2 Consequential amendments

FA 1998

4 In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4)—

(a) before “claims” insert “certain”;

(b) for “or 15B” substitute “, 15B or 15C”.