Section 1179 — Corporation Tax Act 2010: Power to undo changes

Power to undo changes 1179 1 The Treasury may by order make provision, in relation to a case in which the Treasury consider that a provision of this Act changes the effect of the law, for the purpose of returning the effect of the law to what it would have been if this Act had not been passed.

2 The power conferred by subsection (1) may not be exercised after 31 March 2013.

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

a this Act, or b any other 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)(b) “ Act ” includes an Act of the Scottish Parliament and Northern Ireland legislation.