Corporation Tax Act 2009 section 1217RL

Tax avoidance arrangements

Section 1217RL prevents a company from claiming orchestra tax relief where tax avoidance arrangements exist in relation to the production of a concert or concert series.

• A company is disqualified from orchestra tax relief if any tax avoidance arrangements relate to its concert or concert series production
• Arrangements count as tax avoidance arrangements if their main purpose, or one of their main purposes, is to obtain a tax advantage
• The term "arrangements" is defined broadly and includes any scheme, agreement or understanding, whether or not it is legally enforceable
• The meaning of "tax advantage" follows the definition set out in section 1139 of the Corporation Tax Act 2010