SCHEDULES

SCHEDULE 8Tax relief for production of orchestral concerts

PART 2Consequential amendments

FA 1998

5

1

Paragraph 52 (recovery of excessive repayments etc) is amended as follows.

2

In sub-paragraph (2), after paragraph (bg) insert—

bh

orchestra tax credit under Part 15D of that Act,

3

In sub-paragraph (5)—

a

after paragraph (ai) insert—

aj

an amount of orchestra tax credit paid to a company for an accounting period,

b

in the words after paragraph (b), after “(ai)” insert “ , (aj) ”.