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Chapter 3 Museums and galleries exhibition tax reliefC1F1

United Kingdom

  1. Introduction
  2. Companies qualifying for museums and galleries exhibition tax relief
  3. Additional deduction
  4. Museums and galleries exhibition tax credits
  5. Companies in insolvency
  6. Anti-avoidance etc

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

Notes on Part 15E

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)