Section 1218ZD | Application of sections 1218ZDA to 1218ZDC

(1)Sections 1218ZDA to 1218ZDC apply to a company which is treated under section 1218ZB(2) as carrying on a separate trade in relation to the production of an exhibition.

(2)In those sections “the completion period” means the accounting period in which the company ceases to carry on the separate exhibition trade.