# Corporation Tax Act 2009, Section 1184: “Production expenditure”, “core expenditure” ...

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

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1184 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1184
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.