The Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024
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2 Amendment of the Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017
(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”.
2 Amendment of the Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017
(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”.
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