Section 1218ZAA “Exhibition”F1

(1)

In this Part “exhibition” means a curated public display of an organised collection of objects or works (or of a single object or work) considered to be of scientific, historic, artistic or cultural interest F2(but see subsections (2) to (3A)).

(2)

F3... A display is not an exhibition if—

(a)

it is organised in connection with a competition of any kind,

(b)

its main purpose, or one of its main purposes, is to sell anything displayed or to advertise or promote any goods or services,

(c)

it includes a live performance by any person,

(d)

anything displayed is for sale, or

(e)

anything displayed is alive.

(3)

Subsection (2) does not prevent a display being an exhibition if it includes a live performance by a person which is merely incidental to, or forms a merely incidental part of, the collection displayed.

(F43A)

A display of an object or work is not an exhibition to the extent that the public display of the object or work is subordinate to the use of the object or work (or of anything of which it forms part) for another purpose.

(4)

A display is “public” if the general public is admitted to it, whether or not the public is charged for admission.

(F54A)

“Admitted” means admitted in person to the venue where the objects or works are displayed.

(5)

A display does not fall outside subsection (4) just because visitors other than the general public are admitted to it for a single session or a small number of sessions.

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))
F2: Words in s. 1218ZAA(1) inserted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(2)(a)(6)
F3: Word in s. 1218ZAA(2) omitted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by virtue of Finance Act 2022 (c. 3), s. 22(2)(b)(6)
F4: S. 1218ZAA(3A) inserted (1.4.2022 in relation to an exhibition only where the production stage begins on or after that date) by Finance Act 2022 (c. 3), s. 22(2)(c)(6)
F5: S. 1218ZAA(4A) inserted (with effect in accordance with Sch. 5 para. 2(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 2(1)

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)
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)