# Corporation Tax Act 2009, Section 1217AE: “European expenditure” etc

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

(1) In this Part, “European expenditure”, in relation to a video game, means expenditure on goods or services that are provided from within the United Kingdom or the European Economic Area.
(2) Any apportionment of expenditure as betweenEuropean expenditure and non-European 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/1217AE (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217AE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.