# Corporation Tax Act 2009, Section 1218ZAB: “Touring exhibition”


(1) In this Part an exhibition is a “touring exhibition” if conditions A to E are met.
(2) Condition A is that—
(a) there is a primary production company for the exhibition (see section 1218ZAC), and
(b) the primary production company is within the charge to corporation tax.
(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.
(4) Condition C is that the exhibition is held at two or more venues.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1218ZAB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1218ZAB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.