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HMRC internal manual

Orchestra Tax Relief

OTR50055 - Orchestra Tax Relief: qualifying concerts: subsidy control

Part 15D CTA 2009 is a subsidy scheme made in compliance with the  (SCA 2022). 

In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - . HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.