Statute
Section 1198 — Corporation Tax Act 2009: UK expenditure
Text of the provision Official document
UK expenditure 1198 1 At least 10% of the core expenditure on the film incurred—
a in the case of a British film other than a qualifying co-production, by the company, and b in the case of a qualifying co-production, by the co-producers, must be UK expenditure.
2 The Treasury may by regulations amend the percentage specified in subsection (1).
Official source: legislation.gov.uk
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