Corporation Tax Act 2009 section 1217FA

Theatrical production

Section 1217FA defines what counts as a "theatrical production" for the purposes of the corporation tax relief for theatrical productions, including the meanings of "dramatic production", "dramatic piece", "relevant dramatic piece", and "live" performance.

• A theatrical production is either a dramatic production (a play, opera, musical, or relevant dramatic piece) or a ballet — any ballet qualifies whether or not it also meets the definition of a dramatic production
• To be a dramatic production, performers must play roles, each performance must be live before a physically present audience of at least five people, and presenting live performances must be a main object of the company's activities
• A "relevant dramatic piece" is a dramatic piece (other than a play, opera, or musical) that tells a story or a number of stories — this can include, for example, a scripted circus show where performers play roles
• A performance is "live" if the performers are actually present before the audience — recorded or broadcast performances do not qualify on their own