{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1198",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1198.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1198",
  "kind": "section",
  "number": "1198",
  "heading": "UK expenditure",
  "text": "(1) At least 10% of the core expenditure on the film incurred—\n(a) in the case of a British film other than a qualifying co-production, by the company, and\n(b) in the case of a qualifying co-production, by the co-producers,\nmust be UK expenditure.\n(2) The Treasury may by regulations amend the percentage specified in subsection (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Percentage in s. 1198(1) substituted (with effect in accordance with s. 32(4) of the amending Act) by Finance Act 2014 (c. 26), s. 32(2); S.I. 2014/2880, art. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 1198(1): power to amend conferred (17.7.2014) by Finance Act 2014 (c. 26), s. 32(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1198",
    "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."
}