# Corporation Tax Act 2009, Section 1217QC: Income from the production


(1) References in this Chapter to income from a production of a concert or concert series are to any receipts by the company in connection with the production or exploitation of the concert or concert series.
(2) This includes—
(a) receipts from the sale of tickets or of rights in the concert or concert series;
(b) royalties or other payments for use of the concert or concert series;
(c) payments for rights to produce merchandise;
(d) receipts by the company by way of a profit share agreement.
(3) Receipts that (apart from this subsection) would be regarded as being of a capital nature are treated as being of a revenue nature.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1217QC (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217QC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.