19 Temporary increase in orchestra tax credit
Finance Act 2022 (2022 c 3) | Legislation

19  Temporary increase in orchestra tax credit

(1)     This section applies where—

(a)     a company's activities in relation to a concert, or a series of concerts, are treated for corporation tax purposes as a trade separate from any other activities of the company by virtue of section 1217Q of CTA 2009 (separate orchestral trade), and

(b)     the production

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