Section 1218ZFA | Interpretation

In this Part—

“company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);

“core expenditure” has the meaning given by section 1218ZCD;

“costs”, in relation to an exhibition, has the meaning given by section 1218ZBC;

“exhibition” has the meaning given by section 1218ZAA;

“income”, in relation to an exhibition, has the meaning given by section 1218ZBB;

“museums and galleries exhibition tax relief” is to be read in accordance with Chapter 3 (see in particular section 1218ZC(1));

“primary production company” has the meaning given by section 1218ZAC;

“qualifying expenditure” has the meaning given by section 1218ZCG;

“secondary production company” has the meaning given by section 1218ZAD;

“the separate exhibition trade” is to be read in accordance with section 1218ZB;

“touring exhibition” has the meaning given by section 1218ZAB.

“UK expenditure” has the meaning given by section 1218ZCC(2);

“UK expenditure condition” has the meaning given by section 1218ZCC(1).