Statute
Section 1179AB — Corporation Tax Act 2009: UK expenditure
Text of the provision Official document
UK expenditure 1179AB 1 In this Part, “ UK expenditure ” means expenditure on goods or services that are used or consumed in the United Kingdom.
2 Any apportionment of expenditure for the purposes of this Part between expenditure that is and is not UK expenditure is to be made on a just and reasonable basis.
Official source: legislation.gov.uk
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