Corporation Tax Act 2009 section 1185

"UK expenditure" etc.

Section 1185 defines what counts as "UK expenditure" for the purposes of film tax relief and provides for Treasury regulations that may alter that definition.

• UK expenditure on a film means expenditure on goods or services that are used or performed within the United Kingdom.
• Where expenditure needs to be split between UK and non-UK elements, the apportionment must be made on a just and reasonable basis.
• The Treasury has the power to make regulations that change the meaning of UK expenditure for these purposes.
• The definition is relevant to determining whether a film production company meets the conditions for claiming film tax relief.