[F1356JMARegulations amending percentage in section 356JF(2)U.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2