Section 1216AG “Production expenditure” and “core expenditure”F1
United Kingdom
(1)
This section applies for the purposes of this Part.
(2)
“Production expenditure”, in relation to a relevant programme, means expenditure on television production activities in connection with the programme.
(3)
“Core expenditure”, in relation to a relevant programme, means production expenditure on pre-production, principal photography and post-production of the programme.
Annotations
Textual amendments
- F1
Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)