Statute
Section 1217AE — Corporation Tax Act 2009: “ European expenditure ” etc
Text of the provision Official document
“ European expenditure ” etc 1217AE 1 In this Part, “ European expenditure ”, in relation to a video game, means expenditure on goods or services that are provided from within the United Kingdom or the European Economic Area.
2 Any apportionment of expenditure as between European expenditure and non-European 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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