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HMRC internal manual

Museums and Galleries Exhibition Tax Relief

From:
HM Revenue & Customs
Published
29 January 2018
Updated:
2 October 2024 - See all updates
  1. Back to contents
  2. MGETR70000

MGETR70000 - Museums and Galleries Exhibition Tax Relief: Chapter 7: Calculation

  1. MGETR70010
    Calculation: introduction
  2. MGETR70015
    Calculation: qualifying expenditure and transactions with connected parties
  3. MGETR70020
    Calculation: maximum amount of core expenditure subject to claim
  4. MGETR70030
    Calculation; rate of relief
  5. MGETR70040
    Calculation; additional deduction
  6. MGETR70100
    Calculation; surrenderable losses and tax credit
  7. MGETR70110
    Calculation; surrenderable losses and tax credit example

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