Section 1217FA — Finance Act 2014: “Theatrical production”

“Theatrical production” 1217FA 1 In this Part “ theatrical production ” means a dramatic production or a ballet (and any ballet is therefore a theatrical production, whether or not it is also a dramatic production). But see section 1217FB. 2 “ Dramatic production ” means a production of a play, opera, musical, or other dramatic piece (whether or not involving improvisation) in relation to which the following conditions are met—

a the actors, singers, dancers or other performers are to give their performances wholly or mainly through the playing of roles, b each performance in the proposed run of performances is to be live, and c the presentation of live performances is the main object, or one of the main objects, of the company's activities in relation to the production. 3 “Dramatic piece” may also include, for example, a show that is to be performed by a circus.

4 For the purposes of this section a performance is “live” if it is to an audience before whom the performers are actually present.