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Part 15D Orchestra tax reliefC1F1

United Kingdom

  1. 1Introduction
  2. 2Taxation of activities of production company
  3. 3Orchestra tax relief
  4. 4Losses of separate orchestral trade
  5. 5Provisional entitlement to relief
  6. 6Interpretation

Annotations

Textual amendments

F1

Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1

Modifications

C1

Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)