[1217RA Companies qualifying for orchestra tax relief]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Companies qualifying for orchestra tax relief]

[1217RA  Companies qualifying for orchestra tax relief]

[(1)     Subsection (2) applies in the case of an orchestral concert which is not included in a concert series in relation to which an election has been made under section 1217Q(4).

(2)     A company qualifies for orchestra tax relief in relation to the production of a concert if—

(a)     the concert is a qualifying orchestral concert,

(b)     the company is the production company in relation to the concert,

(c)     the company intends that the concert should be performed live—

(i)     before the paying public, or

(ii)     for educational purposes, and

(d)     the [[UK] expenditure condition] is met in relation to the concert (see section 1217RB).

(3)     In this Part “qualifying orchestral concert” means an orchestral concert—

(a)

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