Statute
Section 332JA — Corporation Tax Act 2010: Regulations amending specified percentages
Text of the provision Official document
Regulations amending specified percentages 332JA 1 The Treasury may by regulations substitute a different percentage for the percentage that is at any time specified in any of the following provisions—
a section 332C(2) (calculation of allowance as a percentage of investment expenditure);
b section 332DA(4) (calculation of relevant field threshold in relation to former new field);
c section 332DB(4) (calculation of relevant project threshold in relation to former additionally-developed field).
2 Regulations under subsection (1) may include transitional provision.
Official source: legislation.gov.uk
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