Time of election for orchestral concerts to be treated as a series
2(1)In section 1217QA (election for orchestral concerts to be treated as a series), in subsection (1), after “Customs” insert “—
(a)before the date on which the company first delivers a company tax return for a period in relation to which a concert in the series falls to be treated in accordance with section 1217Q, or
(b)if later,”.
(2)That amendment has effect in relation to a series of concerts the first concert in which takes place on or after 1 April 2024.