[1179FH UK expenditure condition]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[UK expenditure condition]

[1179FH  UK expenditure condition]

[(1)     A video game meets the UK expenditure condition in a pre-completion period (see section 1179FQ) if—

(a)     the development company's company tax return for the period states—

(i)     the total amount of core expenditure that is expected to be incurred in relation to the video game, and

(ii)     the amount of that expenditure that is expected to be UK expenditure,

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