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Schedules

Schedule 3Theatrical productions

Part 1Amendments of Part 15C of CTA 2009

Meaning of “theatrical production”

2(1)Section 1217FA (meaning of “theatrical production”) is amended as follows.

(2)In subsection (2)—

(a)in the words before paragraph (a), for “relevant” substitute “other”;

(b)for paragraph (a) substitute—

(a)the primary focus of the play, opera, musical or dramatic piece is the depiction of a story, or a number of related or unrelated stories, through the playing of roles by performers (whether actors, singers, dancers or others),;

(c)after paragraph (ba) (but before the following “and”) insert—

(bb)it is reasonable to expect that the main purpose of the audience members will be to observe the performance (rather than, for example, to undertake tasks facilitated or accompanied by the performance),.

(3)Omit subsection (3A).

(4)Those amendments have effect in relation to a theatrical production the production phase of which begins on or after 1 April 2024.