Related Commentary  Related HMRC Manuals

Prospective amendments

In the heading, the word “European” substituted for the word “EEA” by SI 2019/689, reg. 16(40)(a), with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) by virtue of SI 2019/689, reg. 1 and EUWAA 2020, Sch. 5, para. 1.


1218ZCC(1)  The “EEA expenditure condition” is that at least 25% of the core expenditure on the production of the exhibition incurred by the company is EEA expenditure.

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