# Corporation Tax Act 2009, Section 1179DS: Meaning of “core expenditure”

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179DS (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179DS
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.