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 process for the concert, or series of concerts, starts on or after

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