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[F1PART 15CU.K.Theatrical Productions

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

IntroductionU.K.

1217FBProductions not regarded as theatricalU.K.

(1)A dramatic production or ballet is not regarded as a theatrical production if—

(a)the main purpose, or one of the main purposes, for which it is made is to advertise or promote any goods or services,

(b)the performances are to consist of or include a competition or contest,

(c)a wild animal is to be used in any performance,

(d)the production is of a sexual nature (see subsection (3)), or

(e)the making of a relevant recording is the main object, or one of the main objects, of the company's activities in relation to the production.

(2)For the purposes of subsection (1)(c) an animal is used in a performance if the animal performs, or is shown, in the course of the performance.

(3)A production is of a sexual nature for the purposes of subsection (1)(d) if the performances are to include any content the nature of which is such that, ignoring financial gain, it would be reasonable to assume the content to be included solely or principally for the purpose of sexually stimulating any member of the audience (whether by verbal or other means).

(4)Relevant recording” means a recording of a performance—

(a)as a film (or part of a film) for exhibition to the paying general public at the commercial cinema, or

(b)for broadcast to the general public.

(5)In this section—