[F11217AE“[F2European expenditure]” etcU.K.
[F3(1)In this Part, “[F2European expenditure]”, in relation to a video game, means expenditure on goods or services that are provided from within [F4the United Kingdom or] the European Economic Area.]
(2)Any apportionment of expenditure as between[F5[F2European expenditure] and [F6non-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).]
Textual Amendments
F1Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)
F2Words in s. 1217AE substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(22)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F3S. 1217AE(1) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(3)(b)
F4Words in s. 1217AE(1) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(22)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 1217AE(2) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(3)(c)
F6Words in s. 1217AE(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(22)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)