MGETR10030 - Museums and Galleries Exhibition Tax Relief: 'Primary' and 'secondary' production companies
»Ê¹ÚÌåÓýapp relief includes different rates for touring and non-touring exhibitions. It recognises that museums and galleries that tour exhibitions do not necessarily do so as a single entity. Instead, for venues subsequent to the opening venue, they often pass responsibility to other museums and galleries. To enable those exhibitions at subsequent venues to qualify, the concept of primary and secondary production companies is introduced.
A primary production company is one which, in addition to the points in MGETR10010, is responsible for the production at a single venue; where the exhibition is held at two or more venues, it must be responsible for the exhibition at (at least) the first of these.
A secondary production company is one which, in addition to the points in MGETR10010, is responsible for the exhibition at a venue, but is not the primary production company.
»Ê¹ÚÌåÓýappre may be more than one secondary production company for an exhibition. »Ê¹ÚÌåÓýappre can only be one primary production company.