Finance Act 2024 (c. 3)

Schedules

Schedule 4 U.K. Orchestral concerts

Part 1 U.K. Amendments of Part 15D of CTA 2009

Provision to emphasise that capital expenditure does not generally qualify for relief U.K.

4 In section 1217QD (costs of orchestral concert), in subsection (3), at the end insert—

“(As to other capital expenditure, see section 53 and subsection (2).)”