2019 No. 63
Corporation Tax
The Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) Regulations 2019
Made 16th January 2019
Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by section 332F(3)(b), (4) and (5) and section 356JH(3)(b), (4) and (5) of the Corporation Tax Act 2010, make the following Regulations.
2010 c. 4. Section 332F was inserted by paragraphs 1 and 2 of Schedule 12 to the Finance Act 2015 (c. 11). Section 332F was amended by section 60 of the Finance Act 2016 (c. 24). Section 356JH was inserted by paragraphs 1 and 2 of Schedule 13 to the Finance Act 2015. Section 356JH was amended by section 63 of the Finance Act 2016.
In accordance with section 332F(8) and section 356JH(8) of the Corporation Tax Act 2010 a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.