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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: the relief

The relief applies to a production company that is responsible for

  • putting on the orchestral concert from start to finish
  • employs or engages the performers
  • being actively engaged in decision making
  • directly negotiates contracts
  • pays for rights; goods and services
  • makes an effective creative; technical and artistic contribution to the concert.

For more detailed information see Chapter 5