Corporation Tax Act 2009 section 1179AB

UK expenditure

Section 1179AB defines what counts as UK expenditure for the purposes of the audio-visual expenditure credit regime and how mixed expenditure should be apportioned.

• UK expenditure means spending on goods or services that are used or consumed in the United Kingdom.
• This definition applies throughout the entire Part of the Act dealing with audio-visual expenditure credits.
• Where expenditure relates partly to UK activity and partly to non-UK activity, it must be split between the two.
• Any such apportionment must be carried out on a just and reasonable basis.