# Corporation Tax Act 2009, Section 1179AB: UK expenditure

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179AB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179AB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.