Statute
Section 1216AG — Corporation Tax Act 2009: “Production expenditure” and “core expenditure”
Text of the provision Official document
“Production expenditure” and “core expenditure” 1216AG 1 This section applies for the purposes of this Part. 2 “ Production expenditure ”, in relation to a relevant programme, means expenditure on television production activities in connection with the programme. 3 “ Core expenditure ”, in relation to a relevant programme, means production expenditure on pre-production, principal photography and post-production of the programme.
Official source: legislation.gov.uk
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