# Finance Act 2024, Paragraph 2: Time of election for orchestral concerts to be treated as a series

Extent: E+W+S+N.I.

(1) 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,”.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.