Related HMRC Manuals

1217RA(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).

1217RA(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 European expenditure condition is met in relation to the concert (see section 1217RB).

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