Textual Amendments
F1Pt. 15E inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3))
Modifications etc. (not altering text)
C1Pt. 15E modified by 2010 c. 4, s. 357UR(3) (as inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 17)
C2Pt. 15E modified (temp.) (with application in accordance with s. 21(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 21(1)(4)
(1)In this Part a company is the primary production company for an exhibition if the company (acting otherwise than in partnership) meets conditions A and B.
(2)Condition A is that the company—
(a)makes an effective creative, technical or artistic contribution to the exhibition, and
(b)directly negotiates for, contracts for and pays for rights, goods and services in relation to the exhibition.
(3)Condition B is that—
(a)where the exhibition is held at just one venue, the company is responsible for the production of the exhibition at that venue;
(b)where the exhibition is held at two or more venues, the company is responsible for the production of the exhibition at [F2one or more] of those venues.
(4)For the purposes of this section and section 1218ZAD, a company is responsible for the production of the exhibition at a venue if—
(a)it is responsible for producing and running the exhibition at the venue,
(b)where the exhibition is at the venue for a limited time, it is responsible for deinstalling and closing the exhibition at the venue, and
(c)it is actively engaged in decision-making in relation to the exhibition at the venue.
(5)If more than one company meets conditions A and B in relation to the production of the exhibition, the company that most directly meets those conditions is the primary production company for the exhibition.
(6)If no company meets conditions A and B in relation to the production of the exhibition, there is no primary production company for the exhibition.]
Textual Amendments
F2Words in s. 1218ZAC(3)(b) substituted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(3)(6)