Corporation Tax Act 2009 section 1217PA

Orchestral concert

Section 1217PA defines what qualifies as an "orchestral concert" for the purposes of orchestra tax relief, including the exclusions that prevent certain types of concert from qualifying.

• An orchestral concert is a concert by an orchestra, ensemble, group or band consisting wholly or mainly of instrumentalists who are the primary focus of the concert — not, for example, a backing band for a singer
• A concert does not qualify if it is produced for training purposes, if its main purpose is to advertise or promote goods or services, or if it includes a competition or contest
• A concert also does not qualify if the production company's main activity in relation to the concert is making a "relevant recording" — that is, a recording intended for broadcast, commercial release, use as a soundtrack, or use in a film for cinema exhibition
• "Broadcast" is defined broadly to include television, radio and the internet, and "film" has the same meaning as elsewhere in the Corporation Tax Act 2009