{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1200",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1200.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1200",
  "kind": "section",
  "number": "1200",
  "heading": "Amount of additional deduction",
  "text": "(1) For the first period of account during which the separate film trade is carried on, the amount of the additional deduction is given by—\nE×Rwhere—\nE is—\n(a) so much of the qualifying expenditure as is UK expenditure, or\n(b) if less, 80% of the total amount of qualifying expenditure, and\nR is the rate of enhancement (see subsection (3)).\n(2) For any period of account after the first, the amount of the additional deduction is given by—\n(E×R)-Pwhere—\nE is—\n(a) so much of the qualifying expenditure incurred to date as is UK expenditure, or\n(b) if less, 80% of the total amount of qualifying expenditure incurred to date,\nR is the rate of enhancement (see subsection (3)), and\nP is the total amount of the additional deductions given for previous periods.\n(3) The rate of enhancement is 100%.\n(4) The Treasury may by regulations amend the percentage specified in subsection (1) or (2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1200(3) substituted (with effect in accordance with s. 29(8) of the amending Act) by Finance Act 2015 (c. 11), s. 29(3); S.I. 2015/1741, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1200",
    "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."
}