21 Temporary increase in museums and galleries exhibition tax credit
Finance Act 2022 (2022 c 3) | Legislation

21  Temporary increase in museums and galleries exhibition tax credit

(1)     This section applies where—

(a)     a company's activities in relation to the production of an exhibition are treated for corporation tax purposes as a trade separate from any other activities of the company by virtue of section 1218ZB of CTA 2009 (separate exhibition trade), and

(b)     the production stage for the exhibition begins on or after 27 October 2021.

(2)     In relation to the separate

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