Section 1217OB | Index

In this Part—

“commercial purpose condition” has the meaning given by section 1217GA;

“company tax return” has the meaning given by section 1217OA;

“core expenditure” has the meaning given by section 1217GC;

“costs”, in relation to a theatrical production, has the meaning given by section 1217IC;

references to “income from a theatrical production” are to be read in accordance with section 1217IB;

“production company” has the meaning given by section 1217FC;

“qualifying expenditure” has the meaning given by section 1217JA;

references to the “separate theatrical trade” are to be read in accordance with section 1217I;

“theatrical production” has the meaning given by section 1217FA (read with section 1217FB).

“UK expenditure” has the meaning given by section 1217GB;

“UK expenditure condition” has the meaning given by section 1217GB.