Section 1218ZFA InterpretationF1

In this Part—

• “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);

• “core expenditure” has the meaning given by section 1218ZCD;

• “costs”, in relation to an exhibition, has the meaning given by section 1218ZBC;

• F2...

• ...

• “exhibition” has the meaning given by section 1218ZAA;

• “income”, in relation to an exhibition, has the meaning given by section 1218ZBB;

• “museums and galleries exhibition tax relief” is to be read in accordance with Chapter 3 (see in particular section 1218ZC(1));

• “primary production company” has the meaning given by section 1218ZAC;

• “qualifying expenditure” has the meaning given by section 1218ZCG;

• “secondary production company” has the meaning given by section 1218ZAD;

• “the separate exhibition trade” is to be read in accordance with section 1218ZB;

• “touring exhibition” has the meaning given by section 1218ZAB.

• F3“UK expenditure” has the meaning given by section 1218ZCC(2);

• “UK expenditure condition” has the meaning given by section 1218ZCC(1).