Part 8Oil activities
C1F1CHAPTER 9Supplementary charge: cluster area allowance
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 8 Ch. 9 restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)
Miscellaneous
356JMARegulations amending percentage in section 356JF(2)
1
The Treasury may by regulations substitute a different percentage for the percentage that is at any time specified in section 356JF(2) (calculation of allowance as a percentage of investment expenditure).
2
Regulations under subsection (1) may include transitional provision.
Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2