- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
12(1)This paragraph makes transitional provision in relation to paragraph 6.
(2)The amendments made by that paragraph have effect in relation to accounting periods ending on or after 1 April 2024.
(3)Sub-paragraph (4) applies in a case where expenditure incurred before 1 April 2024 is to be taken into account as qualifying expenditure for the purposes of section 1217RE of CTA 2009 (amount of relief for orchestral concert).
(4)The references in subsections (2) and (3) of that section (as amended by paragraph 6) to so much of the qualifying expenditure incurred to date as is UK expenditure are to be read as references to so much of the qualifying expenditure incurred to date as—
(a)has been incurred before 1 April 2024 and is European expenditure, or
(b)has been incurred on or after that date and is UK expenditure.
(5)But if the orchestral concert or concert series in relation to which sub-paragraph (4) applies has entered production before 1 April 2024, the production company may elect for that sub-paragraph to have effect in relation to that concert or series as if “2025” were substituted for “2024”.
(6)In this paragraph—
“orchestral concert”, “concert series”, “production company” and “core expenditure” have the same meanings as in Part 15D of CTA 2009;
“UK expenditure” has the same meaning as in that Part after the amendments made by paragraph 5;
“European expenditure” has the same meaning as in that Part before the amendments made by paragraph 5.
(7)For the purposes of sub-paragraph (5), an orchestral concert or concert series “enters production” when core expenditure is first incurred on it.
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