Section 1218ZBC — Corporation Tax Act 2009: Costs of the production

Costs of the production 1218ZBC 1 References in this Chapter to the costs of a production of an exhibition are to expenditure incurred by the company on—

a activities involved in developing, producing, running, deinstalling and closing the exhibition, or b activities with a view to exploiting the exhibition.

2 This is subject to any provision of the Corporation Tax Acts prohibiting the making of a deduction, or restricting the extent to which a deduction is allowed, in calculating the profits of a trade.