Overview and general definitions: meaning of 'EEA expenditure'
S1217GB Corporation Tax Act 2009
For the purposes of Theatre Tax Relief (TTR), EEA expenditure on a production means expenditure on goods or services that are provided from within the European Economic Area.
Goods or services are provided from within the European Economic Area if:
- the goods are supplied from within the EEA, or
- any services are carried out within the EEA.
Where it is necessary to apportion any expenditure on services between EEA and non-EEA expenditure, the apportionment must be made on a just and reasonable basis.
See TTR50500 onwards for further details.