[1218ZB Separate exhibition trade]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 2
Taxation of Activities of Production Company]

[Separate exhibition trade]

[1218ZB  Separate exhibition trade]

[(1)     Subsection (2) applies to a company in relation to an exhibition if, and only for so long as, the company qualifies for museums and galleries exhibition tax relief in relation to the production of the exhibition (see section 1218ZCA).

(2)     The company's activities in relation to the production of the exhibition are treated as a trade separate

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