Related Commentary  

1218ZA(1)  This Part is about the production of museum and gallery exhibitions, and applies for corporation tax purposes.

1218ZA(2)  This Chapter explains what is meant by “exhibition” and “touring exhibition” and how a company comes to be treated as the primary production company or a secondary production company for an exhibition.

1218ZA(3)  Chapter 2 is about the taxation of the activities of a production company and includes–

(a)provision for the companyʼs activities in relation to its exhibition to be treated as a separate trade, and

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