Section 356JMA Regulations amending percentage in section 356JF(2)F1
(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.
Annotations
Textual amendments
- F1
Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2
Notes on Chapter 9
Modifications
- C1
Pt. 8 Ch. 9 restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)