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Draft legislation: Corporation Tax - high pressure high temperature cluster area allowance

This draft legislation is about a new high pressure high temperature (HPHT) cluster area allowance.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: Corporation Tax - high pressure high temperature cluster area allowanceapplication/pdf Explanatory note: Corporation Tax - high pressure high temperature cluster area allowanceapplication/pdf

At a glance

TypePolicy paper

First published03 Dec 2014

Last updated03 Dec 2014

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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