# Corporation Tax Act 2009, Section 1198: UK expenditure

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

(1) At least 10% of the core expenditure on the film incurred—
(a) in the case of a British film other than a qualifying co-production, by the company, and
(b) in the case of a qualifying co-production, by the co-producers,
must be UK expenditure.
(2) The Treasury may by regulations amend the percentage specified in subsection (1).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1198 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1198
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.