Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1218ZCG
Qualifying expenditure
Section 1218ZCG defines what counts as "qualifying expenditure" for the purposes of museums and galleries exhibition tax relief, including restrictions on expenditure that already qualifies for relief elsewhere and rules to prevent connected party profit from inflating claims.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.