Section 1218ZF | Regulations about activities in relation to an exhibition
From legislation.gov.uk
The Treasury may by regulations amend section 1218ZBC (costs of the production) or 1218ZCD (“core expenditure”) for the purpose of providing that activities of a specified description are, or are not, to be regarded as activities involved in developing or (as the case may be) producing, running, deinstalling or closing—
(a)an exhibition, or
(b)an exhibition of a specified description.