The Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Investment expenditure

4. 3. Operating expenditure

5. 4. Leasing expenditure

6. 5. Excluded expenditure: receipt of lease amounts

7. 6. Excluded expenditure: subleases

8. 7. Excluded expenditure: arrangements

9. 8. When expenditure is incurred

10. Signature

11. Explanatory Note