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Official guidance
Orchestra Tax Relief

OTR50000 · Orchestra Tax relief: Chapter 5: qualifying concerts

  • OTR50010 · Orchestra Tax Relief: qualifying concerts
  • OTR50020 · Orchestra Tax Relief: qualifying concerts: orchestral concerts
  • OTR50030 · Orchestra Tax Relief: qualifying concerts: live performance to paying members of the general public or provided for educational purposes
  • OTR50040 · Orchestra Tax Relief: qualifying concerts: minimum expenditure condition
  • OTR50045 · Orchestra Tax Relief: qualifying concerts: minimum expenditure condition - transition rules
  • OTR50055 · Orchestra Tax Relief: qualifying concerts: subsidy control
  • OTR50050 · Orchestra Tax Relief: Qualifying concerts: State aid
  1. Orchestra Tax relief: Chapter 5: qualifying concerts
  2. Orchestra Tax Relief: qualifying concerts: subsidy control

OTR50055 | Orchestra Tax Relief: qualifying concerts: subsidy control

From HM Revenue & Customs · Orchestra Tax Relief

Part 15D CTA 2009 is a subsidy scheme made in compliance with the Subsidy Control Act 2022 (SCA 2022).

In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - View subsidies awarded by UK public authorities - GOV.UK (www.gov.uk). HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.

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