Section 1217O | Activities involved in developing, producing, running or closing a production
From legislation.gov.uk
The Treasury may by regulations amend section 1217GC (core expenditure) or 1217IC (costs of production) for the purpose of providing that activities of a specified description are, or are not, to be regarded as activities involved in developing or (as the case may be) producing, running or closing—
(a)a theatrical production, or
(b)a theatrical production of a specified description.