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Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • Section 1181 “Film” etc
  • Section 1182 “Film production company”
  • Section 1183 “Film-making activities” etc
  • Section 1184 “Production expenditure”, “core expenditure” ...
  • Section 1185 “UK expenditure” etc
  • Section 1186 “Qualifying co-production” and “co-producer”
  • Section 1187 “Company tax return”
  1. Interpretation
  2. “Production expenditure”, “core expenditure” ...

Section 1184 | “Production expenditure”, “core expenditure” ...

From legislation.gov.uk

(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(2)Repealed

(3)Repealed

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