Overview and general definitions: meaning of ‘EEA expenditure’
S1217AE Corporation Tax Act 2009
For the purposes of Video Games Tax Relief (VGTR), EEA expenditure on a video game means expenditure on goods or services that are provided from within the European Economic Area.
Where it is necessary to apportion any expenditure between EEA and non-EEA elements, the apportionment must be performed on a fair and reasonable basis.
See VGDC50050 onwards for further details.