Chapter 3 Orchestra tax reliefC1F1
United Kingdom
- Introduction
- Companies qualifying for orchestra tax relief
- Additional deduction
- Orchestra tax credits
- Companies in insolvency
- Anti-avoidance etc
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)