63 Cluster area allowance: power to expand meaning of “relevant income”
Finance Act 2016 (2016 c 24) | Legislation

63  Cluster area allowance: power to expand meaning of “relevant income”

(1)     Section 356JH of CTA 2010 (activation of cluster area allowance) is amended as follows.

(2)     In subsection (2)(b) before “the company's relevant income” insert “the total amount of”.

(3)     For subsection (3) substitute—

“(3)     For the purposes of this Chapter, income is relevant income of a company from a cluster area for an accounting period if it is—

(a)     production income of

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