{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCC",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCC.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1218ZCC",
  "kind": "section",
  "number": "1218ZCC",
  "heading": "The UK expenditure condition",
  "text": "(1) The “UK expenditure condition” is that at least 10% of the core expenditure on the production of the exhibition incurred by the company is UK expenditure.\n(2) In this Part “UK expenditure” means expenditure on goods or services that are used or consumed in the United Kingdom.\n(3) Any apportionment of expenditure as between expenditure that is and is not UK expenditure for the purposes of this Part is to be made on a just and reasonable basis.\n(4) The Treasury may by regulations—\n(a) amend the percentage specified in subsection (1);\n(b) amend subsection (2).\n(5) See also sections 1218ZE and 1218ZEA (which are about the giving of relief provisionally on the basis that the UK expenditure condition will be met).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 15E inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1218ZCC(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(b)(i) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 1218ZCC(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(b)(ii) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1218ZCC(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(c) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1218ZCC(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(d) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 1218ZCC(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(e) (with Sch. 5 para. 10)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 1218ZCC heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(a) (with Sch. 5 para. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1218ZCC",
    "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."
}