Section 1217R | Overview of orchestra tax relief

(1)Relief under this Chapter (“orchestra tax relief”) is given by way of—

(a)additional deductions (see sections 1217RD to 1217RF), and

(b)orchestra tax credits (see sections 1217RG to 1217RJ).

(2)See Schedule 18 to FA 1998 (in particular, Part 9D) for provision about the procedure for making claims for orchestra tax relief.