Related HMRC Manuals

1218ZCD(1)  Subject to the following provisions of this section, in this Part “core expenditure”, in relation to a companyʼs production of an exhibition, means expenditure on the activities involved in producing, deinstalling and closing the exhibition at every relevant venue.

1218ZCD(2)  For the purposes of subsection (1) a venue is a “relevant venue” in relation to a company if the companyʼs activities in relation to the exhibition at the venue form part of the companyʼs separate exhibition trade.

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