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In force since 2024-04-11, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2024 No. 395 Corporation Tax The Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024 Made 18th March 2024 Laid before the House of Commons 20th March 2024 Coming into force 11th April 2024 The Treasury, in exercise of the powers conferred by sections 332BA and 356JE of the Corporation Tax Act 2010, makes the following Regulations.
Propose a change(1) These Regulations may be cited as the Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024 and come into force on 11th April 2024. (2) These Regulations have effect in relation to any expenditure that is incurred on or after that date.
Propose a change(1) The Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017 are amended as follows. (2) In regulation 3(6)— (a) in the definition of “facility”, in paragraph (b) for “a subsea” substitute “an”; (b) in the definition of “upstream petroleum infrastructure”, for “has the meaning given by section 9H of the Petroleum Act 1998” substitute “has the meaning given in section 18(1) of the Energy (Oil and Gas) Profits Levy Act 2022”.
Propose a change