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 2010 U.K.

18 (1) Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows. U.K.

(2) In the entry for “Northern Ireland expenditure”—

(a) for “14A” substitute “ 14B ”, and

(b) for “and 357UJ(2)” substitute “ , 357UJ(2) and 357UR(2) ”.

(3) Insert at the appropriate places—

“qualifying expenditure (in Chapter 14B of Part 8B)

section 357UR(2)”

“the separate exhibition trade (in Chapter 14B of Part 8B)

section 357UR(2)”

Commencement Information

I1 Sch. 6 para. 18 in force at Royal Assent for specified purposes, see Sch. 6 para. 20