{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZFA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZFA.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1218ZFA",
  "kind": "section",
  "number": "1218ZFA",
  "heading": "Interpretation",
  "text": "In this Part—\n“company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);\n“core expenditure” has the meaning given by section 1218ZCD;\n“costs”, in relation to an exhibition, has the meaning given by section 1218ZBC;\n...\n...\n“exhibition” has the meaning given by section 1218ZAA;\n“income”, in relation to an exhibition, has the meaning given by section 1218ZBB;\n“museums and galleries exhibition tax relief” is to be read in accordance with Chapter 3 (see in particular section 1218ZC(1));\n“primary production company” has the meaning given by section 1218ZAC;\n“qualifying expenditure” has the meaning given by section 1218ZCG;\n“secondary production company” has the meaning given by section 1218ZAD;\n“the separate exhibition trade” is to be read in accordance with section 1218ZB;\n“touring exhibition” has the meaning given by section 1218ZAB.\n“UK expenditure” has the meaning given by section 1218ZCC(2);\n“UK expenditure condition” has the meaning given by section 1218ZCC(1).",
  "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": "Words in s. 1218ZFA omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 5 para. 4(3)(a) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1218ZFA inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(3)(b) (with Sch. 5 para. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1218ZFA",
    "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."
}