Part 8Oil activities
C1F1CHAPTER 9Supplementary charge: cluster area allowance
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 8 Ch. 9 restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)
Interpretation
356JNWhen capital expenditure is incurred
1
Section 5 of CAA 2001 (when capital expenditure is incurred) applies for the purposes of this Chapter as for the purposes of that Act.
2
Regulations under section 356JE(1)(b) may make provision about when any expenditure that is investment expenditure as a result of the regulations is to be treated for the purposes of this Chapter as incurred.
Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2