Paragraph 2 Time of election for orchestral concerts to be treated as a series

In section 1217QA (election for orchestral concerts to be treated as a series), in subsection (1), after “Customs” insert

“—

(a)

before the date on which the company first delivers a company tax return for a period in relation to which a concert in the series falls to be treated in accordance with section 1217Q, or

(b)

if later,”.

That amendment has effect in relation to a series of concerts the first concert in which takes place on or after 1 April 2024.