# Corporation Tax Act 2009, Section 1185: “UK expenditure” etc


(1) In this Part “UK expenditure”, in relation to a film, means expenditure on goods or services that are used or consumed in the United Kingdom.
(2) Any apportionment of expenditure as between UK expenditure and non-UK 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).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1185 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1185
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.