SCHEDULES

SCHEDULE 8Tax relief for production of orchestral concerts

PART 2Consequential amendments

CTA 2010

15

1

Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.

2

In the entry for “Northern Ireland expenditure”—

a

for “14” substitute “ 14A ”, and

b

for “and 357U(2)” substitute “ , 357U(2) and 357UJ(2) ”.

3

Insert at the appropriate places—

qualifying expenditure (in Chapter 14A of Part 8B)

section 357UJ(2)

the separate orchestral trade (in Chapter 14A of Part 8B)

section 357UJ(2)