{
  "url": "https://openlegislation.uk/finance-no-2-act-2024/section-17",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2024/section-17.json",
  "legislation": "ukpga/2024/12",
  "legislation_title": "Finance (No. 2) Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2024",
  "path": "section/17",
  "kind": "section",
  "number": "17",
  "heading": "Increase in orchestra tax credit",
  "text": "(1) In section 1217RG(4) of CTA 2009 (amount of orchestra tax credit), for “25%” substitute “45%”.\n(2) In section 19 of FA 2022 (which provided for a temporary increase in the amount of orchestra tax credit)—\n(a) omit subsection (3), and\n(b) in subsection (4), for “, 1 April 2025 or 1 April 2026” substitute “or 1 April 2025”.\n(3) The amendments made by this section have effect in relation to accounting periods beginning on or after 1 April 2025 (but see section 19(4) of FA 2022 for accounting periods which straddle that date).",
  "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/2024/12/section/17",
    "retrieved_at": "2026-10-29T08:48:21.464202+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."
}