Section 1218ZBB | Income from the production

(1)References in this Chapter to income from a production of an exhibition are to any receipts by the company in connection with the production or exploitation of the exhibition.

(2)This includes—

(a)receipts from the sale of tickets or of rights in the exhibition;

(b)royalties or other payments in connection with the exploitation of the exhibition or aspects of it (such as a particular exhibit);

(c)payments for rights to produce merchandise;

(d)a grant designated as made for the purposes of the exhibition;

(e)receipts by the company by way of a profit share agreement.