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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- PART 15E
- CHAPTER 2
- Separate exhibition trade
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Changes over time for: Cross Heading: Separate exhibition trade
Alternative versions:
- 16/11/2017- Amendment
- 01/04/2024
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Corporation Tax Act 2009, Cross Heading: Separate exhibition trade is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1Separate exhibition tradeU.K.
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))
1218ZBSeparate exhibition tradeU.K.
(1)Subsection (2) applies to a company in relation to an exhibition if, and only for so long as, the company qualifies for museums and galleries exhibition tax relief in relation to the production of the exhibition (see section 1218ZCA).
(2)The company’s activities in relation to the production of the exhibition are treated as a trade separate from any other activities of the company (including activities in relation to the production of any other exhibition).
(3)In this Part the separate trade mentioned in subsection (2) is called “the separate exhibition trade”.
(4)Subsections (5) and (6) apply where the company is the primary production company for the exhibition.
(5)The company is treated as beginning to carry on the separate exhibition trade—
(a)at the beginning of the production stage of the exhibition at the first venue at which it is held, or
(b)if earlier, at the time of the first receipt by the company of any income from the production of the exhibition.
(6)The company is treated as ceasing to carry on the separate trade when the exhibition closes at the last venue at which it is held.
(7)Subsections (8) and (9) apply where the company is a secondary production company for the exhibition.
(8)The company is treated as beginning to carry on the separate exhibition trade—
(a)at the beginning of the production stage of the exhibition at the first venue for which the company is the secondary production company, or
(b)if earlier, at the time of the first receipt by the company of any income from the production of the exhibition.
(9)The company is treated as ceasing to carry on the separate trade when the exhibition closes at the last venue for which the company is the secondary production company.]
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