Statute
Section 1216CE — Corporation Tax Act 2009: UK expenditure
Text of the provision Official document
UK expenditure 1216CE 1 At least 10% of the core expenditure on the relevant programme incurred—
a in the case of a British programme that is not 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
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →