Section 773 — Corporation Tax Act 2010: Power to make further exceptions

Power to make further exceptions 773 1 The Treasury may make regulations prescribing other circumstances in which a finance arrangement code is not to apply.

2 The regulations may amend sections 771 and 772.

3 The power to make regulations includes—

a power to make provision that has effect in relation to times before the making of the regulations (but not times before 6 June 2006),

b power to make different provision for different cases or different purposes, and c power to make incidental, supplemental, consequential and transitional provision and savings.