18 Theatrical productions tax relief

Section 18 Theatrical productions tax relief

Finance Act 2022 (2022 c 3) | Legislation
Finance Act 2022 (2022 c 3) | Legislation

18  Theatrical productions tax relief

(1)     Part 15C of CTA 2009 (theatrical productions tax relief) is amended as follows.

(2)     In section 1217FA (meaning of “theatrical production”)—

(a)     in subsection (2)—

(i)     in the words before paragraph (a), for “other” substitute “relevant”,

(ii)     after paragraph (b) (but before the “and” at the end) insert—

“(ba)     each performance is intended to be given to an audience of not less than five individuals,”,

(b)     in subsection (3), omit “also”, and

(c)     after subsection (3) insert—

“(3A)     “Relevant dramatic piece” means a

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