Museum and gallery exhibitions
Anti-avoidance
Legislation/Regulatory –
CTA2009 s. 1218ZCM-1218ZCN
Corporation tax reliefs
Commentary –
Key Data ¶9-310
EEA expenditure condition
Legislation/Regulatory –
CTA2009 s. 1218ZCC
Overview
Production company
Amount of additional deduction
Legislation/Regulatory –
CTA2009 s. 1218ZCF
Claim for additional deduction
Legislation/Regulatory –
CTA2009 s. 1218ZCE
Core expenditure
Legislation/Regulatory –
CTA2009 s. 1218ZCD
Generally
Legislation/Regulatory –
CTA2009 s. 1218ZAC-1218ZAD
Qualifying expenditure
Legislation/Regulatory –
CTA2009 s. 1218ZCG
Separate exhibition trade
Production income
Legislation/Regulatory –
CTA2009 s. 1218ZBB-1218ZBD
Qualifying companies
Legislation/Regulatory –
CTA2009 s. 1218ZCA
Relief for production
Legislation/Regulatory –
F(No. 2)A2017 Sch. 6
Separate exhibition trade
Losses
Provisional entitlement to relief
Tax credit claimable, surrendaerable loss
Legislation/Regulatory –
CTA2009 s. 1218ZCH-1218ZCI
Tax credit payable
Legislation/Regulatory –
CTA2009 s. 1218ZCJ-1218ZCK
Touring exhibition
Legislation/Regulatory –
CTA2009 s. 1218ZAB