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Contents

Legislation

Finance (No. 2) Act 2017

Crossheading Corporation tax

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Section 18 Carried-forward losses
Section 19 Losses: counteraction of avoidance arrangements
Section 20 Corporate interest restriction
Section 21 Museum and gallery exhibitions
Section 22 Grassroots sport
Section 23 Profits from the exploitation of patents: cost-sharing arrangements
Section 24 Hybrid and other mismatches
Section 25 Trading profits taxable at the Northern Ireland rate

Corporation tax
Museum and gallery exhibitions

Section 21 | Museum and gallery exhibitions

From legislation.gov.uk

Schedule 6 makes provision about relief in respect of the production of museum and gallery exhibitions.