# Corporation Tax Act 2009, Section 1218ZCA: Companies qualifying for museums and galleries exhibition tax relief


(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.
(2) Condition A is that the company is—
(a) the primary production company for the exhibition, or
(b) a secondary production company for the exhibition.
(3) Condition B is that the company is—
(a) a charitable company which maintains a museum or gallery,
(b) wholly owned by a charity which maintains a museum or gallery, or
(c) wholly owned by a local authority which maintains a museum or gallery.
See section 1218ZCB for the interpretation of paragraphs (b) and (c).
(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).
(5) Condition D is that the UK expenditure condition is met (see section 1218ZCC).
(6) For the purposes of subsection (3) “museum or gallery” includes—
(a) a library or archive, and
(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).
(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.
(7) There is further related provision in section 1218ZCM (tax avoidance arrangements).

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