[1179DO UK expenditure condition: provisional and final satisfaction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[UK expenditure condition]

[1179DO  UK expenditure condition: provisional and final satisfaction]

[(1)     A film or television programme meets the UK expenditure condition in a pre-completion period (see section 1179DY) if—

(a)     the production company's company tax return for the period states—

(i)     the total amount of core expenditure that is expected to be incurred in relation to the film or programme, and

(ii)     the amount of that expenditure that is expected to be UK expenditure, and

(b)

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