Section 1217U — Corporation Tax Act 2009: Interpretation

Interpretation 1217U In this Part— “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule); “ core expenditure ” has the meaning given by section 1217RC; “ costs ”, in relation to a concert or concert series, has the meaning given by section 1217QD; ... ... “ income ”, in relation to a concert or concert series, has the meaning given by section 1217QC; “ orchestra tax relief ” is to be read in accordance with Chapter 3 (see in particular section 1217R(1)); “ orchestral concert ” has the meaning given by section 1217PA; “ production company ” has the meaning given by section 1217PB; “ qualifying expenditure ” has the meaning given by section 1217RF; “ qualifying orchestral concert ” has the meaning given by section 1217RA(3); “ qualifying orchestral concert series ” has the meaning given by section 1217RA(5); the “ separate orchestral trade ” is to be read in accordance with section 1217Q ; “ UK expenditure ” has the meaning given by section 1217RB(2); “ UK expenditure condition ” has the meaning given by section 1217RB(1).