TTR10140 - Overview and general definitions: meaning of 'European expenditure'

S1217GB Corporation Tax Act 2009

For the purposes of Theatre Tax Relief (TTR), ‘European expenditure’ on a production means expenditure on goods or services that are provided from within the United Kingdom or European Economic Area (EEA).

Goods or services are provided from within the United Kingdom or European Economic Area if:

• the goods are supplied from within the UK/EEA, or
• any services are carried out within the UK/EEA.

Where it is necessary to apportion any expenditure on services between European and non-European expenditure, the apportionment must be made on a just and reasonable basis.

See TTR50050 onwards for further details.