OpenLegislation

Part 15E Museums and galleries exhibition tax reliefC1C2F1

United Kingdom

  1. 1Introduction
  2. 2Taxation of activities of production company
  3. 3Museums and galleries exhibition tax relief
  4. 4Losses of separate exhibition trade
  5. 5Provisional entitlement to relief
  6. 6Interpretation

Annotations

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))

Modifications

C1

Pt. 15E modified by 2010 c. 4, s. 357UR(3) (as inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 17)

C2

Pt. 15E modified (temp.) (with application in accordance with s. 21(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 21(1)(4)