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Draft legislation: Investment Allowance for oil and gas companies

This draft legislation explains changes to the Investment and Cluster Area allowances for oil and gas companies.

Last fetched 04 May 2026 · gov.uk

Documents

The Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2016application/pdf

At a glance

TypePolicy paper

First published16 Dec 2015

Last updated16 Dec 2015

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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