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Corporation Tax Act 2009
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Changes over time for: Section 1218ZCC
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- 16/11/2017- Amendment
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- 22/02/2024
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Corporation Tax Act 2009, Section 1218ZCC is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F11218ZCCThe [F2UK] expenditure conditionU.K.
This section has no associated Explanatory Notes
(1)The “[F3UK] expenditure condition” is that at least [F410%] of the core expenditure on the production of the exhibition incurred by the company is [F3UK] expenditure.
[F5(2)In this Part “UK expenditure” means expenditure on goods or services that are used or consumed in the United Kingdom.]
(3)Any apportionment of expenditure as between [F6expenditure that is and is not UK expenditure] for the purposes of this Part is to be made on a just and reasonable basis.
(4)The Treasury may by regulations—
(a)amend the percentage specified in subsection (1);
(b)amend subsection (2).
(5)See also sections 1218ZE and 1218ZEA (which are about the giving of relief provisionally on the basis that the [F7UK] expenditure condition will be met).]
Textual Amendments
F1Pt. 15E inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3))
F2Word in s. 1218ZCC heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(a) (with Sch. 5 para. 10)
F3Word in s. 1218ZCC(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(b)(i) (with Sch. 5 para. 10)
F4Word in s. 1218ZCC(1) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(b)(ii) (with Sch. 5 para. 10)
F5S. 1218ZCC(2) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(c) (with Sch. 5 para. 10)
F6Words in s. 1218ZCC(3) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(d) (with Sch. 5 para. 10)
F7Word in s. 1218ZCC(5) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(1)(e) (with Sch. 5 para. 10)
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