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

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