Statute
Section 1218ZC — Corporation Tax Act 2009: Overview of museums and galleries exhibition tax relief
Text of the provision Official document
Overview of museums and galleries exhibition tax relief 1218ZC 1 Relief under this Chapter (“museums and galleries exhibition tax relief”) is given by way of—
a additional deductions (see sections 1218ZCE to 1218ZCG),
and b museums and galleries exhibition tax credits (see sections 1218ZCH to 1218ZCK).
2 See Schedule 18 to FA 1998 (in particular, Part 9D) for provision about the procedure for making claims for museums and galleries exhibition tax relief.
Official source: legislation.gov.uk
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