[F1IntroductionU.K.
Textual Amendments
F1Sch. 18 Pt. 9D inserted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 29; S.I. 2006/3399, art. 2
83SU.K.This Part of this Schedule applies to claims for [F2—
(za)audiovisual expenditure credit or video game expenditure credit,]
(a)film tax relief,
(b)television tax relief,
(c)video games tax relief,
[F3(d)an additional deduction under Part 15C of CTA 2009,
(e)a theatre tax credit under that Part of that Act],
[F4(f)orchestra tax relief]
[F5(g)museums and galleries exhibition tax relief].]
Textual Amendments
F2Words in Sch. 18 para. 83S substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(4) (with Sch. 2 paras. 16(1), 17-25)
F3Sch. 18 para. 83S(d)(e) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(2), 16; S.I. 2014/2228, art. 2
F4Sch. 18 para. 83S(f) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 6(b)
F5Sch. 18 para. 83S(g) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(b)