Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 8 U.K. Tax relief for production of orchestral concerts

PART 2 U.K. Consequential amendments

CTA 2010 U.K.

15 (1) Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows. U.K.

(2) In the entry for “Northern Ireland expenditure”—

(a) for “14” substitute “ 14A ”, and

(b) for “and 357U(2)” substitute “ , 357U(2) and 357UJ(2) ”.

(3) Insert at the appropriate places—

“qualifying expenditure (in Chapter 14A of Part 8B)

section 357UJ(2)”

“the separate orchestral trade (in Chapter 14A of Part 8B)

section 357UJ(2)”.