# Corporation Tax Act 2010, Section 356IA: Orders


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356IA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356IA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.