Related Commentary  Related HMRC Manuals

1217Q(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).

1217Q(2)  The companyʼs activities in relation to the production of the concert are treated as a trade separate from any other activities of the company (including activities in relation to the production of any other concert).

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