Corporation Tax Act 2009 section 1217AE

"EEA expenditure" etc.

Section 1217AE defines what counts as "UK expenditure" for the purposes of the video games tax relief provisions, focusing on where goods and services are used or consumed rather than where suppliers are based.

• UK expenditure means spending on goods or services that are used or consumed in the United Kingdom
• The nationality or location of the supplier is irrelevant — only where the goods or services are used or consumed matters
• Any split between UK and non-UK expenditure must be made on a just and reasonable basis
• HM Treasury has the power to amend the definition of UK expenditure by regulations