Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 6 U.K. Relief for production of museum and gallery exhibitions

PART 2 U.K. Consequential amendments

CTA 2009 U.K.

10 U.K. In section 104BA (restriction on claiming other tax reliefs), after subsection (4) insert—

“(5) For provision prohibiting an R&D expenditure credit being given under this Chapter and relief being given under Chapter 3 of Part 15E (museums and galleries exhibition tax relief), see section 1218ZCG(2).”

Commencement Information

I1 Sch. 6 para. 10 in force at Royal Assent for specified purposes, see Sch. 6 para. 20