F1PART 15DOrchestra tax relief

CHAPTER 6Interpretation

1217UInterpretation

In this Part—

company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);

core expenditure” has the meaning given by section 1217RC;

costs”, in relation to a concert or concert series, has the meaning given by section 1217QD;

EEA expenditure” has the meaning given by section 1217RB(2);

EEA expenditure condition” has the meaning given by section 1217RB;

income”, in relation to a concert or concert series, has the meaning given by section 1217QC;

orchestra tax relief” is to be read in accordance with Chapter 3 (see in particular section 1217R(1));

orchestral concert” has the meaning given by section 1217PA;

production company” has the meaning given by section 1217PB;

qualifying expenditure” has the meaning given by section 1217RF;

qualifying orchestral concert” has the meaning given by section 1217RA(3);

qualifying orchestral concert series” has the meaning given by section 1217RA(5);

the “separate orchestral trade” is to be read in accordance with section 1217Q.