22 Museums and galleries exhibition tax relief
Finance Act 2022 (2022 c 3) | Legislation

22  Museums and galleries exhibition tax relief

(1)     Part 15E of CTA 2009 (museums and galleries exhibition tax relief) is amended as follows.

(2)     In section 1218ZAA (meaning of “exhibition”)—

(a)     at the end of subsection (1) insert “(but see subsections (2) to (3A))”,

(b)     in subsection (2), omit “But”, and

(c)     after

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