{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCA.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1218ZCA",
  "kind": "section",
  "number": "1218ZCA",
  "heading": "Companies qualifying for museums and galleries exhibition tax relief",
  "text": "(1) A company qualifies for museums and galleries exhibition tax relief in relation to the production of an exhibition if conditions A to D are met.\n(2) Condition A is that the company is—\n(a) the primary production company for the exhibition, or\n(b) a secondary production company for the exhibition.\n(3) Condition B is that the company is—\n(a) a charitable company which maintains a museum or gallery,\n(b) wholly owned by a charity which maintains a museum or gallery, or\n(c) wholly owned by a local authority which maintains a museum or gallery.\nSee section 1218ZCB for the interpretation of paragraphs (b) and (c).\n(4) Condition C is that at the beginning of the planning stage, the company intends that the exhibition should be public (within the meaning given by section 1218ZAA).\n(5) Condition D is that the UK expenditure condition is met (see section 1218ZCC).\n(6) For the purposes of subsection (3) “museum or gallery” includes—\n(a) a library or archive, and\n(b) a site where a collection of objects or works (or a single object or work) considered to be of scientific, historic, artistic or cultural interest is exhibited outdoors (or partly outdoors).\n(6A) For the purposes of subsection (3), the fact that a person is responsible for an exhibition at a venue does not, by itself, mean that the person maintains a museum or gallery.\n(7) There is further related provision in section 1218ZCM (tax avoidance arrangements).",
  "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))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1218ZCA(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(2)(a) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 1218ZCA(6A) 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(4)(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1218ZCA",
    "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."
}