SI 2024/395 The Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024

Published on: 21 March 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations ensure that ‘The Investment Allowance and Cluster Area Allowance (Investment Expenditure) Regulations 2017’ apply as intended for oil and gas activities located onshore and in Northern Ireland waters.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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