Corporation Tax Act 2009 section 1179DS

Meaning of "core expenditure"

Section 1179DS defines what counts as "core expenditure" for a film or television programme.

  • Core expenditure covers the main creative and technical phases of making a film or television programme
  • It includes spending on pre-production, such as planning, scripting and design work before filming begins
  • It includes spending on principal photography, which is the main filming or shooting phase
  • It includes spending on post-production, such as editing, visual effects and sound work after filming

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