Section 1184 “Production expenditure”, “core expenditure” ...F2
United Kingdom
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.
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Annotations
Textual amendments
- F1
S. 1184(2)(3) omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(2)(a); S.I. 2015/1741, reg. 2
- F2
Words in s. 1184 heading omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(2)(b); S.I. 2015/1741, reg. 2
Notes on Part 15
Modifications
- C1
Pt. 15 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))