Section 1218ZBB — Corporation Tax Act 2009: Income from the production

Income from the production 1218ZBB 1 References in this Chapter to income from a production of an exhibition are to any receipts by the company in connection with the production or exploitation of the exhibition.

2 This includes—

a receipts from the sale of tickets or of rights in the exhibition;

b royalties or other payments in connection with the exploitation of the exhibition or aspects of it (such as a particular exhibit);

c payments for rights to produce merchandise;

d a grant designated as made for the purposes of the exhibition;

e receipts by the company by way of a profit share agreement.