Section 1217PA — Corporation Tax Act 2009: “Orchestral concert”

“Orchestral concert” 1217PA 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—

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).