# The Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) Regulations 2018, Regulation 2: Relevant income for investment allowance


(1) Tariff receipts are relevant income for the purposes of Chapter 6A of Part 8, where the condition in paragraph (2) is satisfied.
(2) The condition is that when the tariff receipts are taken into account in calculating the company’s adjusted ring fence profits for the accounting period, the tariff receipts are attributable to the qualifying oil field mentioned at section 332F(1)(a).

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111173909/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-investment-allowance-and-cluster-area-allowance-relevant-income-tariff-receipts-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.