[F11217FA“Theatrical production”U.K.
(1)In this Part “theatrical production” means a dramatic production or a ballet (and any ballet is therefore a theatrical production, whether or not it is also a dramatic production).
But see section 1217FB.
(2)“Dramatic production” means a production of a play, opera, musical, or [F2other] dramatic piece (whether or not involving improvisation) in relation to which the following conditions are met—
[F3(a)the primary focus of the play, opera, musical or dramatic piece is the depiction of a story, or a number of related or unrelated stories, through the playing of roles by performers (whether actors, singers, dancers or others),]
(b)each performance in the proposed run of performances is to be live,
[F4(ba)each performance is intended to be given to an audience of not less than five individuals,]
[F5(bb)it is reasonable to expect that the main purpose of the audience members will be to observe the performance (rather than, for example, to undertake tasks facilitated or accompanied by the performance),] and
(c)the presentation of live performances is the main object, or one of the main objects, of the company's activities in relation to the production.
(3)“Dramatic piece” may F6... include, for example, a show that is to be performed by a circus.
F7(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)For the purposes of this section a performance is “live” if it is to an audience before whom the performers are actually present.]
Textual Amendments
F1Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2
F2Word in s. 1217FA(2) substituted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 2(2)(a)
F3S. 1217FA(2)(a) substituted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 2(2)(b)
F4S. 1217FA(2)(ba) inserted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by Finance Act 2022 (c. 3), s. 18(2)(a)(ii)(6)
F5S. 1217FA(2)(bb) inserted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by Finance Act 2024 (c. 3), Sch. 3 para. 2(2)(c)
F6Word in s. 1217FA(3) omitted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by virtue of Finance Act 2022 (c. 3), s. 18(2)(b)(6)
F7S. 1217FA(3A) omitted (with effect in accordance with Sch. 3 para. 2(4) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 2(3)