Section 1217R Overview of orchestra tax reliefF1
(1)
Relief under this Chapter (“orchestra tax relief”) is given by way of—
(a)
additional deductions (see sections 1217RD to 1217RF), and
(b)
orchestra tax credits (see sections 1217RG to 1217RJ).
(2)
See Schedule 18 to FA 1998 (in particular, Part 9D) for provision about the procedure for making claims for orchestra tax relief.
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
Notes on Part 15D
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)
Notes on Chapter 3
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)