# Corporation Tax Act 2009, Section 1218ZCM: Tax avoidance arrangements


(1) A company does not qualify for museums and galleries exhibition tax relief in relation to the production of an exhibition if there are any tax avoidance arrangements relating to the production.
(2) Arrangements are “tax avoidance arrangements” if their main purpose, or one of their main purposes, is the obtaining of a tax advantage.
(3) In this section—
“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
“tax advantage” has the meaning given by section 1139 of CTA 2010.

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