The Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017
These Regulations provide for specified items of expenditure to be brought within the definition of investment expenditure for the purposes of the investment allowance (Chapter 6A of Part 8 of the Corporation Tax Act 2010) and the cluster area allowance (Chapter 9 of Part 8 of the Corporation Tax Act 2010).
Lifecycle
Department
Made
07 Mar 2017
—
In force
29 Mar 2017
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 332BA, 332K, 356JE and 356JN of the Corporation Tax Act 2010.
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