20 Orchestra tax relief
Finance Act 2022 (2022 c 3) | Legislation

20  Orchestra tax relief

(1)     Part 15D of CTA 2009 (orchestra tax relief) is amended as follows.

(2)     In section 1217PA(2) (meaning of “orchestral concert”), before paragraph (a) insert—

“(za)     it is produced for training purposes,”.

(3)     In section 1217RA (companies qualifying for orchestra tax relief), after subsection (6) insert—

“(6A)     A concert performed before the public is not regarded as being performed before the paying public unless—

(a)

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