Legislation – Tribunals, Courts and Enforcement Act 2007
Changes to legislation:
Tribunals, Courts and Enforcement Act 2007, Section 137 is up to date with all changes known to be in force on or before 17 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.![]()
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Part 6Protection of cultural objects on loan
137Interpretation
(1)
The following apply for the purposes of this Part.
(2)
“Enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.
(3)
“Public display” means display to which the public are admitted, on payment or not, but does not include display with a view to sale.
(4)
“Temporary exhibition” means an exhibition of one or more objects which is open to the public for a period of less than twelve months, whether at a single location or at a succession of locations.
(5)
A temporary exhibition is at a museum or gallery if it is held at or under the direction of the museum or gallery.
(6)
An individual is resident in the United Kingdom if he is ordinarily resident in the United Kingdom for the purposes of income tax, or would be if he were receiving income on which tax is payable.
(7)
The trustees of a settlement (or, in Scotland, the trustees of a trust) are resident in the United Kingdom if they are resident and ordinarily resident in the United Kingdom for the purposes of income tax, or would be if they were receiving income on which tax is payable.
(8)
A partnership (including a limited partnership) or unincorporated association is resident in the United Kingdom if it is established under the law of any part of the United Kingdom.
(9)
A body corporate is resident in the United Kingdom if it is incorporated under the law of any part of the United Kingdom.