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 TPC55000 onwards for further details.