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HMRC internal manual

Museums and Galleries Exhibition Tax Relief

Museums and Galleries Exhibition Tax Relief: Making a claim: Abandonment

S1218ZE, 1218ZAC, 1218ZAD and 1218ZE Corporation Tax Act 2009

If an exhibition is abandoned at any point during the production phases, the abandonment will mean that the Museums and Galleries Exhibition Production Company (MGEPC) has ceased to carry on the separate exhibition trade in respect of that exhibition, because it has ceased to satisfy the conditions at S1218ZAC or 1218ZAD CTA 2009.

The company can still claim relief for qualifying production expenditure incurred before the exhibition was abandoned, provided that the EEA expenditure condition is met (MGETR50040).  If the bulk of the EEA expenditure was planned to fall later in the production phases, after the point at which the production was abandoned, the condition may not be satisfied and relief may be clawed back (S1218ZEA CTA 2009).