Related Commentary  Related HMRC Manuals

1218ZAC(1)  In this Part a company is the primary production company for an exhibition if the company (acting otherwise than in partnership) meets conditions A and B.

1218ZAC(2)  Condition A is that the company–

(a)makes an effective creative, technical or artistic contribution to the exhibition, and

(b)directly negotiates for, contracts for and pays for rights, goods and services in relation to the exhibition.

1218ZAC(3)  Condition B is that–

(a)where the exhibition is held at just one venue, the company is responsible for the production of the exhibition at that venue;

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