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HMRC internal manual

Theatre Tax Relief

From
HM Revenue & Customs
Updated
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Overview and general definitions: state aid and the EU context

Theatre tax relief is a state aid and must conform to the guidelines set out in the General Block Exemption Regulation (GBER).

The GBER sets out limits on state aid per undertaking and intensity levels that companies must adhere to if they wish to claim state aids under this regulation.

TTR40050 covers this in a little more detail but companies should take professional advice on state aid where necessary.