Commentary

D7.1299 Museum and gallery exhibition production companies—introduction

Corporate tax
Corporate tax | Commentary

D7.1299 Museum and gallery exhibition production companies—introduction

Corporate tax | Commentary

Museum and gallery exhibition production companies

D7.1299 Museum and gallery exhibition production companies—introduction

Finance (No 2) Act 2017 introduced reliefs for museum and gallery exhibition production companies which are either the primary production company for an exhibition or, where the exhibition is held at more than one venue, a secondary production company. The reliefs apply for accounting periods beginning on or after 1 April 20171. Where an accounting period straddles this date the periods before or after that date are treated as separate accounting periods and the profits of the company for the straddling period are apportioned to the

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