VGDC10140 - Overview and general definitions: meaning of 鈥楨uropean expenditure鈥�
S1217AE Corporation Tax Act 2009
For the purposes of Video Games Tax Relief (VGTR), European expenditure on a video game means expenditure on goods or services that are provided from within the United Kingdom or European Economic Area.
Where it is necessary to apportion any expenditure between European聽and non-European聽elements, the apportionment must be performed on a fair and reasonable basis.
See VGDC50050 onwards for further details.