StatuteCorporation Tax Act 2009

Section 1323 — Corporation Tax Act 2009: Power to make consequential provision

Text of the provision Official document

Power to make consequential provision 1323 1 The Treasury may by order make provision in consequence of this Act.

2 The power conferred by subsection (1) may not be exercised after 31 March 2012.

3 An order under this section may amend, repeal or revoke any provision made by or under an Act.

4 An order under this section may contain provision having retrospective effect.

5 An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.

6 In subsection (3) “ Act ” includes an Act of the Scottish Parliament and Northern Ireland legislation.

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See judgments from UK courts and tribunals with a plain-English summary and legal holding.