Part 2 Consequential Amendments
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 2 Consequential Amendments

ICTA

2

(1)     Section 826 of ICTA (interest on tax overpaid) is amended as follows.

(2)     In subsection (1), after paragraph (fd) insert—

“(fe)     a payment of museums and galleries exhibition tax credit falls to be made to a company; orâ€.

(3)     In subsection (3C), for “or orchestra tax credit†substitute “, orchestra tax credit or museums and galleries exhibition tax creditâ€.

(4)     In subsection (8A)—

(a)     in paragraph (a), for “or (fd)†substitute “, (fd) or (fe)â€, and

(b)     in paragraph (b)(ii), after “orchestra tax credit†insert “or museums and galleries exhibition tax creditâ€.

(5)     In subsection (8BA), after “orchestra tax credit†(in both places) insert “or museums and galleries exhibition tax creditâ€.

FA 1998

3

Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended in accordance with paragraphs 4 to 6.

4

In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4), for “or 15D†substitute “, 15D or 15Eâ€.

5

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

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

“(bi)     museums and galleries

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