Section 36

Commencement Date

The day appointed as the day on which Sch. 18 comes into force (so far as relating to television tax relief) is 19 July 2013 (SI 2013/1817, art. 2(2)) and (so far as relating to video games tax relief) is 1 April 2014 (SI 2014/1962, art. 2(2)).


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

1(2)  [Inserts ICTA 1988, s. 826(1)(fa) and (fb).]

1(3)  [Amends ICTA 1988, s. 826(3C).]

1(4)  [Amends ICTA 1988, s. 826(8A)(b)(ii).]

1(5)  [Amends ICTA 1988, s. 826(8BA).]

FA 1998

2  Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.

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