1214 The UK expenditure condition
Corporation Tax Act 2009 (2009 c 4) | Legislation

1214  The UK expenditure condition

(1)ÌýÌýÌýÌý The company is not entitled to special film relief for an interim accounting period unless—

(a)ÌýÌýÌýÌý its company tax return for the period states the amount of planned core expenditure on the film that is UK expenditure, and

(b)ÌýÌýÌýÌý that amount is such as to indicate that the condition

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