Corporation Tax Act 2009

[F1 Interpretation U.K.

Textual Amendments

F1 Pt. 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))

1218ZAA “Exhibition” U.K.

(1) In this Part “exhibition” means a curated public display of an organised collection of objects or works (or of a single object or work) considered to be of scientific, historic, artistic or cultural interest [F2 (but see subsections (2) to (3A))].

(2) F3 ... A display is not an exhibition if—

(a) it is organised in connection with a competition of any kind,

(b) its main purpose, or one of its main purposes, is to sell anything displayed or to advertise or promote any goods or services,

(c) it includes a live performance by any person,

(d) anything displayed is for sale, or

(e) anything displayed is alive.

(3) Subsection (2) does not prevent a display being an exhibition if it includes a live performance by a person which is merely incidental to, or forms a merely incidental part of, the collection displayed.

[F4 (3A) A display of an object or work is not an exhibition to the extent that the public display of the object or work is subordinate to the use of the object or work (or of anything of which it forms part) for another purpose.]

(4) A display is “public” if the general public is admitted to it, whether or not the public is charged for admission.

[F5 (4A) “Admitted” means admitted in person to the venue where the objects or works are displayed.]

(5) A display does not fall outside subsection (4) just because visitors other than the general public are admitted to it for a single session or a small number of sessions.

Textual Amendments

F2 Words in s. 1218ZAA(1) inserted (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(2)(a)(6)

F3 Word in s. 1218ZAA(2) omitted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by virtue of Finance Act 2022 (c. 3), s. 22(2)(b)(6)

F4 S. 1218ZAA(3A) inserted (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(2)(c)(6)

F5 S. 1218ZAA(4A) inserted (with effect in accordance with Sch. 5 para. 2(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 2(1)

1218ZAB “Touring exhibition” U.K.

(1) In this Part an exhibition is a “touring exhibition” if conditions A to E are met.

(2) Condition A is that—

(a) there is a primary production company for the exhibition (see section 1218ZAC), and

(b) the primary production company is within the charge to corporation tax.

(3) Condition B is that the primary production company intends, when planning the exhibition, that conditions C, D and E should be met in relation to it.

(4) Condition C is that the exhibition is held at two or more venues.

(5) Condition D is that at least 25% of the objects or works displayed at the first venue at which the exhibition is held are also displayed at every subsequent venue at which the exhibition is held.

(6) Condition E is that the period between the deinstalling of the exhibition at one venue and the installation of the exhibition at the next venue does not exceed 6 months.

1218ZAC Primary production company U.K.

(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 [F6 one 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

F6 Words 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)

1218ZAD Secondary production company U.K.

(1) If an exhibition is held at two or more venues, there may be one or more secondary production companies for the exhibition.

(2) In this Part a company is the secondary production company for an exhibition at a venue if the company meets conditions C and D.

(3) Condition C is that the company (acting otherwise than in partnership) is responsible for the production of the exhibition at the venue.

(4) Condition D is that the company is not the primary production company.

(5) If more than one company meets conditions C and D in relation to the production of the exhibition at the venue, the company that is most directly responsible for the production of the exhibition at the venue is the secondary production company for the exhibition at the venue.

(6) If no company meets conditions C and D in relation to the production of the exhibition at the venue, there is no secondary production company for the exhibition at the venue.]