{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAB",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAB.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1218ZAB",
  "kind": "section",
  "number": "1218ZAB",
  "heading": "“Touring exhibition”",
  "text": "(1) In this Part an exhibition is a “touring exhibition” if conditions A to E are met.\n(2) Condition A is that—\n(a) there is a primary production company for the exhibition (see section 1218ZAC), and\n(b) the primary production company is within the charge to corporation tax.\n(3) Condition B is that the primary production company intends, when planning the exhibition, that conditions C, D and E should be met in relation to it.\n(4) Condition C is that the exhibition is held at two or more venues.\n(5) Condition D is that at least 25% of the objects or works displayed at the first venue at which the exhibition is held are also displayed at every subsequent venue at which the exhibition is held.\n(6) Condition E is that the period between the deinstalling of the exhibition at one venue and the installation of the exhibition at the next venue does not exceed 6 months.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1218ZAB",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}