Statute
Section 356IA — Corporation Tax Act 2010: Orders
Text of the provision Official document
Orders 356IA 1 The Treasury may by order substitute a different percentage for the percentage that is at any time specified in section 356C(2) (calculation of allowance as a percentage of capital expenditure).
2 The Treasury may by order amend the number that is at any time specified in section 356CA(1) or (2) (cap on production, or estimated production, at a site for the purposes of onshore allowance).
3 An order under subsection (1) or (2) may include transitional provision.
Official source: legislation.gov.uk
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