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S1216AH, S1216CG Corporation Tax Act 2009

»Ê¹ÚÌåÓýapp amount of Television Tax Relief (TTR) to which a Television Production Company (TPC) is entitled in respect of a television programme is determined by the amount of core expenditure (see TPC50010) which is used or consumed in the UK.

UK expenditure is defined as:

‘…expenditure on goods or services that are used or consumed in the United Kingdom.�

»Ê¹ÚÌåÓýapp key test here is the location where goods or services are used or consumed. »Ê¹ÚÌåÓýapp nationality of the provider of the goods or services is irrelevant, as is their location.

In order to determine whether expenditure is UK expenditure, it is necessary to establish:

• the nature of the specific goods or services in question, and
• the place where the recipient uses or consumes those goods and services.

»Ê¹ÚÌåÓýappse issues are explored further at:

TPC50070	UK expenditure: services not directly related to a single territory
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TPC50090	UK expenditure: post-production services
TPC50100	UK expenditure: supply of goods
TPC50110	Apportionments: ‘fair and reasonable�
TPC50115	Leading actors