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Contents

Legislation
Corporation Tax Act 2010

Crossheading Miscellaneous

  • Section 356I Adjustments
  • Section 356IA Orders
  1. Miscellaneous
  2. Orders

Section 356IA | Orders

From legislation.gov.uk

(1)The Treasury may by order substitute a different percentage for the percentage that is at any time specified in section 356C(2) (calculation of allowance as a percentage of capital expenditure).

(2)The Treasury may by order amend the number that is at any time specified in section 356CA(1) or (2) (cap on production, or estimated production, at a site for the purposes of onshore allowance).

(3)An order under subsection (1) or (2) may include transitional provision.

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