# Corporation Tax Act 2009, Section 1217CE: European expenditure

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

(1) At least 25% of the core expenditure on the video game incurred by the company must be European expenditure.
(2) The Treasury may by regulations amend the percentage specified in subsection (1).

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1217CE (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217CE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.