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HMRC internal manual

Theatre Tax Relief

Avoidance: introduction

S1217LA and 1217LB Corporation Tax Act 2009

The legislation of Theatre Tax Relief (TTR) is based on the legislation already in place for Film Tax Relief (FTR).  FTR was designed to ensure that it did not suffer from abuses similar to those of the previous tax relief regimes for films.

TTR follows this by targeting relief exclusively at Theatrical Production Companies (TPCs).  This means that TTR is not available to those whose involvement in theatrical productions is confined to supplying or arranging finance.  This eliminates many possibilities for abuse.