Corporation Tax Act 2009

[F11217PA“Orchestral concert”U.K.
This section has no associated Explanatory Notes

(1)In this Part “orchestral concert” means a concert by an orchestra, ensemble, group or band consisting wholly or mainly of instrumentalists who are the primary focus of the concert.

(2)But a concert is not an orchestral concert if—

[F2(za)it is produced for training purposes,]

(a)the main purpose, or one of the main purposes, of the concert is to advertise or promote any goods or services,

(b)the concert is to consist of or include a competition or contest, or

(c)the making of a relevant recording is the main object of the production company's activities in relation to the concert.

(3)A recording of a concert is a “relevant recording” if the recording is made for the purpose of using it (or an edited version of it) in any of the following ways—

(a)broadcast, at the time of the concert or later, to the general public;

(b)release, at the time of the concert or later, to the paying public (by digital or other means);

(c)use as a soundtrack (or part of a soundtrack) to a television, radio, theatre, video game or similar production for broadcast, exhibition or release to the general public;

(d)use in a film (or part of a film) for exhibition to the paying public at the commercial cinema.

(4)In this section—

  • broadcast” means broadcast by any means (including television, radio or the internet);

  • film” has the same meaning as in Part 15 (see section 1181).]

Textual Amendments

F1Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1

F2S. 1217PA(2)(za) inserted (1.4.2022 in relation to a concert or series of concerts only where the production process starts on or after that date) by Finance Act 2022 (c. 3), s. 20(2)(5)