Section 1217U | Interpretation

In this Part—

“company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);

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

“costs”, in relation to a concert or concert series, has the meaning given by section 1217QD;

“income”, in relation to a concert or concert series, has the meaning given by section 1217QC;

“orchestra tax relief” is to be read in accordance with Chapter 3 (see in particular section 1217R(1));

“orchestral concert” has the meaning given by section 1217PA;

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

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

“qualifying orchestral concert” has the meaning given by section 1217RA(3);

“qualifying orchestral concert series” has the meaning given by section 1217RA(5);

the “separate orchestral trade” is to be read in accordance with section 1217Q;

“UK expenditure” has the meaning given by section 1217RB(2);

“UK expenditure condition” has the meaning given by section 1217RB(1).