Related Commentary  

1218ZCA(1)  A company qualifies for museums and galleries exhibition tax relief in relation to the production of an exhibition if conditions A to D are met.

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

(a)the primary production company for the exhibition, or

(b)a secondary production company for the exhibition.

1218ZCA(3)  Condition B is that the company is–

(a)a charitable company which maintains a museum or gallery,

(b)wholly owned by a charity which maintains a museum or gallery, or

(c)wholly owned by a local authority which maintains a museum or gallery.

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