# Corporation Tax Act 2010, Section 356JMA: Regulations amending percentage in section 356JF(2)


(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.

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