Section 269ZQ — Corporation Tax Act 2010: Power to amend

Power to amend 269ZQ 1 The Treasury may by regulations make such amendments of the provisions mentioned in subsection (2) as they consider appropriate in consequence of—

a any change made to, or replacement of, the PRA Rulebook or the FCA Handbook;

b any regulatory requirement, or change to a regulatory requirement, imposed by EU legislation, or by or under any Act (whenever adopted, enacted or made).

2 The provisions are—

a sections 269ZJ to 269ZP, b sections 124A to 124C of FA 2012.

3 Regulations under this section may include transitional provision.

4 In this section— “ the PRA Rulebook ” means the Rulebook made by the Prudential Regulation Authority under the Financial Services and Markets Act 2000 (as that Rulebook has effect from time to time); “the FCA Handbook means the Handbook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000 (as that Handbook has effect from time to time).