Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 356JF
Generation of cluster area allowance
Section 356JF explains how a company holding a licence in a cluster area generates a cluster area allowance equal to 62.5% of its relievable investment expenditure on oil-related activities incurred on or after 3 December 2014.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.