# Corporation Tax Act 2009, Section 1216AG: “Production expenditure” and “core expenditure”

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

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1216AG (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1216AG
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.