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The Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 63
- Regulation 3
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Relevant income for cluster area allowance
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3.—(1) Tariff receipts are relevant income for the purposes of Chapter 9 of Part 8, where the condition in paragraph (2) is satisfied.
(2) The condition is that when the tariff receipts are taken into account in calculating the company’s adjusted ring fence profits for the accounting period, the tariff receipts are attributable to a licensed area or sub-area that is wholly or partly included in the cluster area(1) mentioned at section 356JH(1)(a).
(1)
The meaning of “cluster area” is given in section 356JD of the Act. Section 356JD was inserted by paragraphs 1 and 2 of Schedule 13 to the Finance Act 2015.
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