Statute
Section 1216AH — Corporation Tax Act 2009: “ UK expenditure” etc
Text of the provision Official document
“ UK expenditure” etc 1216AH 1 In this Part “ UK expenditure ”, in relation to a relevant programme, means expenditure on goods or services that are used or consumed in the United Kingdom.
2 Any apportionment of expenditure as between UK expenditure and non-UK expenditure for the purposes of this Part is to be made on a just and reasonable basis.
3 The Treasury may by regulations amend subsection (1).
Official source: legislation.gov.uk
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