Related HMRC Manuals

1217PA(1)  In this Part “orchestral concert” means a concert by an orchestra, ensemble, group or band consisting wholly or mainly of instrumentalists who are the primary focus of the concert.

1217PA(2)  But a concert is not an orchestral concert if–

(a)the main purpose, or one of the main purposes, of the concert is to advertise or promote any goods or services,

(b)the concert is to consist of or include a competition or contest, or

(c)the making of a relevant recording is the main object of the production companyʼs activities in relation to the concert.

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