Statute
Section 1184 — Corporation Tax Act 2009: “Production expenditure”, “core expenditure” ...
Text of the provision Official document
“Production expenditure”, “core expenditure” ... 1184 1 In this Part, in relation to a film— “ production expenditure ” means expenditure on film-making activities in connection with the film, and “ core expenditure ” means production expenditure on pre-production, principal photography and post-production. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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