{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-6/paragraph-11.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/6/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In Part 8 (intangible fixed assets), in Chapter 10 (excluded assets), after section 808D insert—\n“Assets representing expenditure incurred in course of separate exhibition trade\n808E (1) This Part does not apply to an intangible fixed asset held by a museums and galleries exhibition production company so far as the asset represents expenditure on an exhibition that is treated under Part 15E as expenditure of a separate trade (see particularly sections 1218ZB and 1218ZBE).\n(2) In this section—\n“exhibition” has the same meaning as in Part 15E (see section 1218ZAA);\n“museums and galleries exhibition production company” means a company which, for the purposes of that Part, is the primary production company or a secondary production company for an exhibition (see sections 1218ZAC and 1218ZAD).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 11 in force at Royal Assent for specified purposes, see Sch. 6 para. 20"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/6/paragraph/11",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}