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Legislation
Corporation Tax Act 2009

Crossheading Qualifying expenditure and rate of credit

  • Section 1179DR Expenditure that qualifies for credit
  • Section 1179DS Meaning of “core expenditure”
  • Section 1179DT Excluded expenditure: research and development and unpaid amounts
  • Section 1179DU Excluded expenditure: non-arm’s-length dealings with connected parties
  • Section 1179DV Percentage of qualifying expenditure translated into credit
  1. Qualifying expenditure and rate of credit
  2. Meaning of “core expenditure”

Section 1179DS | Meaning of “core expenditure”

From legislation.gov.uk

Expenditure is “core expenditure” in relation to a film or television programme if it is expenditure on the pre-production, principal photography or post-production of the film or programme.

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