The Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) Regulations 2019
These Regulations provide for certain tariff receipts to be brought within the definition of relevant income 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
16 Jan 2019
—
Comes into force
TBC
Enabling power
In accordance with section 332F(8) and section 356JH(8) of the Corporation Tax Act 2010 a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.
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