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Contents

Official guidance

Theatre Tax Relief

TTR10000 · Overview and general definitions

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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

Overview and general definitions: contents
Overview and general definitions: state aid and the EU context

TTR10600 | Overview and general definitions: state aid and the EU context

From HM Revenue & Customs · Theatre Tax Relief

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