Section 1218ZC Overview of museums and galleries exhibition tax reliefF1

(1)

Relief under this Chapter (“museums and galleries exhibition tax relief”) is given by way of—

(a)

additional deductions (see sections 1218ZCE to 1218ZCG), and

(b)

museums and galleries exhibition tax credits (see sections 1218ZCH to 1218ZCK).

(2)

See Schedule 18 to FA 1998 (in particular, Part 9D) for provision about the procedure for making claims for museums and galleries exhibition tax relief.

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))

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)

Notes on Chapter 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)