- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/12/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2022
Point in time view as at 31/12/2020.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Corporation Tax Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Textual Amendments
F1Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1
(1)Subsection (2) applies in the case of an orchestral concert which is not included in a concert series in relation to which an election has been made under section 1217Q(4).
(2)A company qualifies for orchestra tax relief in relation to the production of a concert if—
(a)the concert is a qualifying orchestral concert,
(b)the company is the production company in relation to the concert,
(c)the company intends that the concert should be performed live—
(i)before the paying public, or
(ii)for educational purposes, and
(d)the [F2European expenditure condition] is met in relation to the concert (see section 1217RB).
(3)In this Part “qualifying orchestral concert” means an orchestral concert—
(a)in which the instrumentalists number at least 12, and
(b)in which none of the musical instruments to be played, or a minority of those instruments, is electronically or directly amplified.
(4)A company qualifies for orchestra tax relief in relation to the production of a concert series if—
(a)the concert series is a qualifying orchestral concert series,
(b)the company is the production company in relation to every concert in the series,
(c)the company intends that all or a high proportion of the concerts in the series should be performed live—
(i)before the paying public, or
(ii)for educational purposes,
(d)the [F3European expenditure condition] is met in relation to the series, and
(e)the company has made an election under section 1217Q(4) in relation to the series.
(5)In this section “qualifying orchestral concert series” means two or more orchestral concerts, all or a high proportion of which are qualifying orchestral concerts.
(6)For the purposes of this section a concert is “live” if it is to an audience before whom the musicians are actually present.
(7)A concert is not regarded as performed for educational purposes if the production company is, or is associated with, a person who—
(a)has responsibility for the beneficiaries, or
(b)is otherwise connected with the beneficiaries (for instance, by being their employer).
(8)For the purposes of subsection (7), a production company is associated with a person (“P”) if—
(a)P controls the production company, or
(b)P is a company which is controlled by the production company or by a person who also controls the production company.
(9)In this section—
“the beneficiaries” means persons for whose benefit the concert will or may be performed;
“control” has the same meaning as in Part 10 of CTA 2010 (see section 450 of that Act).
(10)There is further related provision in section 1217RL (tax avoidance arrangements).
Textual Amendments
F2Words in s. 1217RA(2)(d) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(33)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in s. 1217RA(4)(d) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(33)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
(1)The “[F4European] expenditure condition” is that at least 25% of the core expenditure on the production of the concert or concert series incurred by the company is [F4European] expenditure.
(2)In this Part “[F4European] expenditure” means expenditure on goods or services that are provided from within [F5the United Kingdom or] the European Economic Area.
(3)Any apportionment of expenditure as between [F4European] and [F6non-European] expenditure for the purposes of this Part is to be made on a just and reasonable basis.
(4)The Treasury may by regulations—
(a)amend the percentage specified in subsection (1);
(b)amend subsection (2).
(5)See also sections 1217T and 1217TA (which are about the giving of relief provisionally on the basis that the [F4European] expenditure condition will be met).
Textual Amendments
F4Word in s. 1217RB substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(34)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 1217RB(2) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(34)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F6Word in s. 1217RB(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(34)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
(1)In this Part “core expenditure”, in relation to the production of a concert or concert series, means expenditure on the activities involved in producing the concert or concert series.
(2)The reference in subsection (1) to “expenditure on the activities involved in producing the concert or concert series” includes expenditure on travel to and from a venue which is not a usual venue for concerts produced by the company.
(3)But that reference does not include—
(a)expenditure on any matters not directly involved with putting on the concert or concerts (for instance, financing, marketing, legal services or storage),
(b)speculative expenditure on activities not involved with putting on the concert or concerts, and
(c)expenditure on the actual performance or performances (for instance, payments to musicians for their performances in the concert or concert series).]
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys