Section 1217G | How a company qualifies for relief

(1)A company qualifies for relief in relation to a theatrical production if—

(a)it is the production company in relation to the production, and

(b)the commercial purpose condition (see section 1217GA) and the UK expenditure condition (see section 1217GB) are met.

(2)There is further provision relating to subsection (1) in section 1217LA (tax avoidance arrangements).