Finance (No. 2) Act 2023 (c. 30)

Part 1 U.K. Income tax, corporation tax and capital gains tax

Other reliefs relating to businesses U.K.

13 Museums and galleries exhibition tax relief: extension of sunset date U.K.

In section 1218ZCG(1)(c) of CTA 2009 (date before which qualifying expenditure must be incurred), for “2024” substitute “2026”.