# Corporation Tax Act 2009, Section 1218ZBC: Costs of the production


(1) References in this Chapter to the costs of a production of an exhibition are to expenditure incurred by the company on—
(a) activities involved in developing, producing, running, deinstalling and closing the exhibition, or
(b) activities with a view to exploiting the exhibition.
(2) This is subject to any provision of the Corporation Tax Acts prohibiting the making of a deduction, or restricting the extent to which a deduction is allowed, in calculating the profits of a trade.

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