Section 1218ZC | Overview of museums and galleries exhibition tax relief

(1)Relief under this Chapter (“museums and galleries exhibition tax relief”) is given by way of—

(a)additional deductions (see sections 1218ZCE to 1218ZCG), and

(b)museums and galleries exhibition tax credits (see sections 1218ZCH to 1218ZCK).

(2)See Schedule 18 to FA 1998 (in particular, Part 9D) for provision about the procedure for making claims for museums and galleries exhibition tax relief.