Section 1179AB UK expenditureF1
United Kingdom
(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.
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)