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HMRC internal manual

Animation Production Company Manual

Overview and general definitions: meaning of UK expenditure

S1216AH Corporation Tax Act 2009

For the purposes of Television Tax Relief (TTR), UK expenditure on a programme means expenditure on goods or services that are used or consumed in the United Kingdom.

Where it is necessary to apportion any expenditure between UK and non-UK elements, the apportionment must be performed on a fair and reasonable basis.

See APC50500 onwards for further details.