Section 1217AE | “European expenditure” etc

(1)In this Part, “European expenditure”, in relation to a video game, means expenditure on goods or services that are provided from within the United Kingdom or the European Economic Area.

(2)Any apportionment of expenditure as betweenEuropean expenditure and non-European expenditure for the purposes of this Part is to be made on a just and reasonable basis.

(3)The Treasury may by regulations amend subsection (1).