{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CE",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216CE.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1216CE",
  "kind": "section",
  "number": "1216CE",
  "heading": "UK expenditure",
  "text": "(1) At least 10% of the core expenditure on the relevant programme incurred—\n(a) in the case of a British programme that is not a qualifying co-production, by the company, and\n(b) in the case of a qualifying co-production, by the co-producers,\nmust be UK expenditure.\n(2) The Treasury may by regulations amend the percentage specified in subsection (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1216CE(1) substituted (with effect in accordance with s. 31(2) of the amending Act) by Finance Act 2015 (c. 11), s. 31(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1216CE",
    "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."
}