{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217U",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217U.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1217U",
  "kind": "section",
  "number": "1217U",
  "heading": "Interpretation",
  "text": "In this Part—\n“company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);\n“core expenditure” has the meaning given by section 1217RC;\n“costs”, in relation to a concert or concert series, has the meaning given by section 1217QD;\n...\n...\n“income”, in relation to a concert or concert series, has the meaning given by section 1217QC;\n“orchestra tax relief” is to be read in accordance with Chapter 3 (see in particular section 1217R(1));\n“orchestral concert” has the meaning given by section 1217PA;\n“production company” has the meaning given by section 1217PB;\n“qualifying expenditure” has the meaning given by section 1217RF;\n“qualifying orchestral concert” has the meaning given by section 1217RA(3);\n“qualifying orchestral concert series” has the meaning given by section 1217RA(5);\nthe “separate orchestral trade” is to be read in accordance with section 1217Q;\n“UK expenditure” has the meaning given by section 1217RB(2);\n“UK expenditure condition” has the meaning given by section 1217RB(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1217U omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(a) (with Sch. 4 para. 11)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1217U omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(a) (with Sch. 4 para. 11)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1217U inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(3)(b) (with Sch. 4 para. 11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1217U",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}