SCHEDULES
SCHEDULE 8Tax relief for production of orchestral concerts
PART 2Consequential amendments
FA 1998
3
Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.
4
In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4), for “or 15C” substitute “
, 15C or 15D
”
.
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)
”
.
6
In Part 9D (certain claims for tax relief)—
a
in the heading, for “or 15C” substitute “
, 15C or 15D
”
, and
b
in paragraph 83S (introduction), after sub-paragraph (e) insert—
f
orchestra tax relief.