Section 1217OB IndexF1

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;

• F2...

• ...

• 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).

• F3“UK expenditure” has the meaning given by section 1217GB;

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