Section 1180 — Corporation Tax Act 2010: Transitional provisions and savings

Transitional provisions and savings 1180 1 Schedule 2 (transitional provisions and savings) has effect.

2 The Treasury may by order make transitional or saving provision in connection with the coming into force of this Act.

3 An order under subsection (2) may contain provision having retrospective effect.

4 The following (which provide for negative resolution procedure in relation to Treasury orders under certain enactments) do not apply in relation to an order under subsection (2)—

a section 828(3) of ICTA (orders under the Corporation Tax Acts before 1 April 2010),

b section 287(3) of TCGA 1992 (orders under enactments relating to the taxation of chargeable gains),

and c section 1014(4) of ITA 2007 (orders under the Income Tax Acts).