[1217Q Separate orchestral trade]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 2
Taxation of Activities of Production Company]

[Separate orchestral trade]

[1217Q  Separate orchestral trade]

[(1)     Subsection (2) applies to a company in relation to a concert if—

(a)     the company qualifies for orchestra tax relief in relation to the production of the concert (see section 1217RA(2)), and

(b)     the concert is not included in a concert series in relation to which the company has made an election under subsection (4).

(2)

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