Statute
Section 356JMA — Corporation Tax Act 2010: Regulations amending percentage in section 356JF(2)
Text of the provision Official document
Regulations amending percentage in section 356JF(2) 356JMA 1 The Treasury may by regulations substitute a different percentage for the percentage that is at any time specified in section 356JF(2) (calculation of allowance as a percentage of investment expenditure).
2 Regulations under subsection (1) may include transitional provision.
Official source: legislation.gov.uk
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