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Legislation
Finance (No. 2) Act 2023

Crossheading Other reliefs relating to businesses

  • Section 10 Relief for research and development
  • Section 11 Treatment of profits from patents etc: small profits rate of corporation tax
  • Section 12 Energy (oil and gas) profits levy: de-carbonisation allowance
  • Section 13 Museums and galleries exhibition tax relief: extension of sunset date
  • Section 14 Extension of the temporary increase in theatre tax credit etc
  • Section 15 Seed enterprise investment scheme: increase of limits etc.
  1. Other reliefs relating to businesses
  2. Museums and galleries exhibition tax relief: extension of sunset date

Section 13 | Museums and galleries exhibition tax relief: extension of sunset date

From legislation.gov.uk

In section 1218ZCG(1)(c) of CTA 2009 (date before which qualifying expenditure must be incurred), for “2024” substitute “2026”.

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