{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1184",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1184.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1184",
  "kind": "section",
  "number": "1184",
  "heading": "“Production expenditure”, “core expenditure” ...",
  "text": "(1) In this Part, in relation to a film—\n“production expenditure” means expenditure on film-making activities in connection with the film, and\n“core expenditure” means production expenditure on pre-production, principal photography and post-production.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1184",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}