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SCHEDULES

SCHEDULE 4Tax relief for theatrical production

PART 2Consequential amendments

FA 1998

6(1)Part 9D (certain claims for tax relief) is amended as follows.

(2)In paragraph 83S (introduction), after paragraph (c) insert—

(d)an additional deduction under Part 15C of CTA 2009,

(e)a theatre tax credit under that Part of that Act.

(3)The heading of that Part becomes “Claims for tax relief under Part 15, 15A, 15B or 15C of the Corporation Tax Act 2009”.