# Corporation Tax Act 2009, Section 1217U: Interpretation


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;
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“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;
“UK expenditure” has the meaning given by section 1217RB(2);
“UK expenditure condition” has the meaning given by section 1217RB(1).

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