{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-4/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-4/paragraph-2.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/4/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Time of election for orchestral concerts to be treated as a series",
  "text": "(1) In section 1217QA (election for orchestral concerts to be treated as a series), in subsection (1), after “Customs” insert\n“—\n(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\n(b) if later,”.\n(2) That amendment has effect in relation to a series of concerts the first concert in which takes place on or after 1 April 2024.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/4/paragraph/2",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}