Corporation Tax Act 2009 section 1218ZAB

Touring exhibition

Section 1218ZAB defines what qualifies as a "touring exhibition" for the purposes of museums and galleries exhibition tax relief, by setting out five conditions that must all be met.

• The exhibition must have a primary production company that is within the charge to UK corporation tax.
• The primary production company must intend, at the planning stage, that the exhibition will tour to two or more geographically distinct venues.
• At least 25% of the objects or works displayed at the first venue must also be displayed at every subsequent venue.
• The gap between deinstalling the exhibition at one venue and installing it at the next must not exceed six months.