Section 1217U InterpretationF1

In this Part—

• “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);

• “core expenditure” has the meaning given by section 1217RC;

• “costs”, in relation to a concert or concert series, has the meaning given by section 1217QD;

• F2...

• F3...

• “income”, in relation to a concert or concert series, has the meaning given by section 1217QC;

• “orchestra tax relief” is to be read in accordance with Chapter 3 (see in particular section 1217R(1));

• “orchestral concert” has the meaning given by section 1217PA;

• “production company” has the meaning given by section 1217PB;

• “qualifying expenditure” has the meaning given by section 1217RF;

• “qualifying orchestral concert” has the meaning given by section 1217RA(3);

• “qualifying orchestral concert series” has the meaning given by section 1217RA(5);

• the “separate orchestral trade” is to be read in accordance with section 1217Q;

• F4“UK expenditure” has the meaning given by section 1217RB(2);

• “UK expenditure condition” has the meaning given by section 1217RB(1).