SCHEDULES

SCHEDULE 8Tax relief for production of orchestral concerts

PART 2Consequential amendments

CTA 2009

11

In Schedule 4 to CTA 2009 (index of defined expressions), insert at the appropriate places—

company tax return (in Part 15D)

section 1217U

core expenditure (in Part 15D)

section 1217RC

costs, in relation to a concert or concert series (in Part 15D)

section 1217QD

EEA expenditure (in Part 15D)

section 1217RB(2)

EEA expenditure condition (in Part 15D)

section 1217RB

income, in relation to a concert or concert series (in Part 15D)

section 1217QC

orchestra tax relief (in Part 15D)

section 1217R(1)

orchestral concert (in Part 15D)

section 1217PA

production company (in Part 15D)

section 1217PB

qualifying expenditure (in Part 15D)

section 1217RF

qualifying orchestral concert (in Part 15D)

section 1217RA(3)

qualifying orchestral concert series (in Part 15D)

section 1217RA(5)

separate orchestral trade (in Part 15D)

section 1217Q