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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
(1)A company qualifies for relief in relation to a theatrical production if—
(a)it is the production company in relation to the production, and
(b)the commercial purpose condition (see section 1217GA) and the [F2European] expenditure condition (see section 1217GB) are met.
(2)There is further provision relating to subsection (1) in section 1217LA (tax avoidance arrangements).
Textual Amendments
F2Word in s. 1217G(1)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(27) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
(1)The “commercial purpose condition” is that at the beginning of the production phase the company intends that all, or a high proportion of, the live performances that it proposes to run will be—
(a)to paying members of the general public, or
(b)provided for educational purposes.
(2)The reference in subsection (1) to “live performances” is to be read in accordance with section 1217FA(4).
[F3(2A)A performance to members of the general public is not regarded as being to paying members unless—
(a)it is separately ticketed, and
(b)it is intended that a significant proportion of the earnings from the performance should be obtained by such ticketing.
(2B)For the purposes of subsection (2A), the fact that a ticket covers things reasonably incidental to the performance (such as, for example, a programme or food to be consumed during the course of the performance) does not prevent the performance from being separately ticketed, provided that the price paid can reasonably be apportioned between the performance and those other things.
(2C)A performance is only regarded as provided for educational purposes if it is provided mainly for the purpose of educating the audience.]
(3)A performance is not regarded as provided 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).
(4)For the purposes of subsection (3), 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.
(5)In this section—
“the beneficiaries” means persons for whose benefit the performance will or may be provided;
“control” has the same meaning as in Part 10 of CTA 2010 (see section 450 of that Act).
Textual Amendments
F3S. 1217GA(2A)-(2C) 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(4)(6)
(1)The “[F4European] expenditure condition” is that at least 25% of the core expenditure on the theatrical production 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 1217N and 1217NA (which are about the giving of relief provisionally on the basis that the [F4European] expenditure condition will be met).
Textual Amendments
F4Word in s. 1217GB substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(28)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 1217GB(2) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(28)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F6Word in s. 1217GB(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(28)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
(1)In this Part “core expenditure”, in relation to a theatrical production, means expenditure on the activities involved in—
(a)producing the production, and
(b)closing the production.
(2)The reference in subsection (1)(a) to “expenditure on the activities involved in producing the production”—
(a)does not include expenditure on any matters not directly involved in producing the production (for instance, financing, marketing, legal services or storage);
(b)does not include expenditure on the ordinary running of the production; but expenditure incurred on or after the date of the first performance of the production to the paying general public may fall within subsection (1)(a) (for instance, if it is incurred in connection with a substantial recasting or a substantial redesign of the set).]
[F7(3)For the purposes of subsection (2)(a), expenditure by an educational body on teaching or training participants in a production is expenditure on a matter not directly involved in producing the production, except to the extent that the teaching or training takes place as part of a rehearsal for the production.
(4)For the purposes of subsection (2)(b), a performance to the general public is not regarded as being to paying members unless it satisfies section 1217GA(2A).
(5)In this section, “educational body” includes a body mentioned in section 71.]
Textual Amendments
F7S. 1217GC(3)-(5) 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(5)(6)
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