Finance Act 2024

Museum and gallery exhibitions not to be wholly remoteU.K.

2(1)In section 1218ZAA (meaning of “exhibition”), after subsection (4) insert—

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

(2)That amendment has effect in relation to an exhibition only where the production phase begins on or after 1 April 2024.