# The Corporation Tax (Certification as Low-Budget Film) Regulations 2024, Paragraph 2


The evidence prescribed in this Schedule in relation to the budget condition is a document setting out the total expenditure in relation to the film, broken down by category of expenditure (for example, equipment, location, wardrobe).

---
Source: https://www.legislation.gov.uk/uksi/2024/1009/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-certification-as-low-budget-film-regulations-2024/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.