# Corporation Tax Act 2009, Section 1200: Amount of additional deduction

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

(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—
E×Rwhere—
E is—
(a) so much of the qualifying expenditure as is UK expenditure, or
(b) if less, 80% of the total amount of qualifying expenditure, and
R is the rate of enhancement (see subsection (3)).
(2) For any period of account after the first, the amount of the additional deduction is given by—
(E×R)-Pwhere—
E is—
(a) so much of the qualifying expenditure incurred to date as is UK expenditure, or
(b) if less, 80% of the total amount of qualifying expenditure incurred to date,
R is the rate of enhancement (see subsection (3)), and
P is the total amount of the additional deductions given for previous periods.
(3) The rate of enhancement is 100%.
(4) The Treasury may by regulations amend the percentage specified in subsection (1) or (2).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1200 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.