Corporation Tax Act 2009 section 1218ZAA

"Exhibition"

Section 1218ZAA defines what qualifies as an "exhibition" for the purposes of the museums and galleries exhibition tax relief.

• An exhibition is a curated public display of objects or works of scientific, historic, artistic or cultural interest — including a display of a single item — but certain types of display are excluded
• Displays connected with competitions, intended mainly to sell or advertise goods or services, featuring items that are for sale, or displaying anything alive are not qualifying exhibitions
• A live performance by a person does not disqualify a display provided the performance is merely incidental to the collection on show — for example, costumed guides or interpreters
• The display must be open to the general public (whether or not an admission fee is charged), and holding a small number of private sessions does not prevent it from qualifying