Section 1216AG | “Production expenditure” and “core expenditure” F1
From legislation.gov.uk
1 April 2026
(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.