{
  "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017",
  "json_url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017.json",
  "id": "uksi/2017/292",
  "title": "The Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017",
  "short_title": "Investment Allowance and Cluster Area Allowance (Investment Expenditure) 2017",
  "long_title": "These Regulations provide for specified items of expenditure to be brought within the definition of investment expenditure for the purposes of the investment allowance (Chapter 6A of Part 8 of the Corporation Tax Act 2010) and the cluster area allowance (Chapter 9 of Part 8 of the Corporation Tax Act 2010).",
  "citation": "S.I. 2017/292",
  "type": "uksi",
  "year": "2017",
  "number": "292",
  "version": "current",
  "date": "2017-03-07",
  "revised": true,
  "valid_from": "2024-04-11",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
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      "heading": "Citation, commencement and effect",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "regulation/2",
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      "number": "2",
      "heading": "Investment expenditure",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "regulation/3",
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      "heading": "Operating expenditure",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "heading": "Leasing expenditure",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Excluded expenditure: receipt of lease amounts",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
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      "heading": "Excluded expenditure: subleases",
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    },
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      "status": null,
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    },
    {
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      "heading": "When expenditure is incurred",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/note",
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    }
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      "date": "2017-03-08",
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      "source_url": "https://www.legislation.gov.uk/uksi/2017/292/pdfs/uksi_20170292_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
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      "url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/pdf/uksiem_20170292_en.pdf",
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    }
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2010/4",
      "title": "Corporation Tax Act 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2010",
      "provisions": [
        "section/332BA",
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        "section/356JE",
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      ]
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  "changes_made_to": 13,
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  "instruments_made_under_url": "https://openlegislation.uk/investment-allowance-and-cluster-area-allowance-investment-expenditure-regulations-2017/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/292",
    "retrieved_at": "2026-10-28T23:13:53.907193+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}