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Contents

Official guidance
Theatre Tax Relief

TTR10000 · Overview and general definitions

  • TTR10010 · Introduction
  • TTR10020 · Creative Industries Unit
  • TTR10100 · Meaning of 'theatrical production'
  • TTR10110 · Meaning of 'Theatrical Production Company'
  • TTR10120 · The 'commercial purpose' condition
  • TTR10130 · Meaning of 'theatrical production expenditure', 'core expenditure' and 'phases of theatrical production'
  • TTR10140 · Meaning of 'UK expenditure' and 'European expenditure'
  • TTR10500 · Legislation
  • TTR10610 · Theatre Tax Relief: overview and general definitions: subsidy control
  • TTR10700 · Feedback on this manual
  • TTR10800 · Temporary uplift and new permanent rates
  • TTR10600 · State aid and the EU context
  1. Overview and general definitions: contents
  2. Overview and general definitions: legislation

TTR10500 | Overview and general definitions: legislation

From HM Revenue & Customs · Theatre Tax Relief

The main legislation relating to the taxation of Theatrical Production Companies (TPCs) and Theatre Tax Relief (TTR) is in Part 15C Corporation Tax Act 2009.

These provisions introduced new rules for the taxation of theatrical production by companies.

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