Related Commentary  Related HMRC Manuals

1218ZB(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).

1218ZB(2)  The companyʼs activities in relation to the production of the exhibition are treated as a trade separate from any other activities of the company (including activities in relation to the production of any other exhibition).

1218ZB(3)  In this Part the separate trade mentioned in subsection (2) is called “the separate exhibition trade”.

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