{
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  "id": "uksi/2024/395",
  "title": "The Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024",
  "short_title": "Investment Allowance and Cluster Area Allowance (Investment Expenditure) 2024",
  "long_title": "The Finance Act 2015 introduced the Supplementary Charge Investment Allowance and Cluster Area Allowance. The allowances are available to oil and gas companies investing in upstream production in the United Kingdom and on the United Kingdom Continental Shelf. The allowances were initially only available for capital expenditure.",
  "citation": "S.I. 2024/395",
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}