# Corporation Tax Act 2010, Section 332JA: Regulations amending specified percentages


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/332JA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-332JA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.