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Legislation
Income Tax Act 2007

Crossheading Exceptions

  • Section 809BZM Exceptions: preliminary
  • Section 809BZN Exceptions
  • Section 809BZO Exceptions: relevant person
  • Section 809BZP Power to make further exceptions
  1. Exceptions
  2. Power to make further exceptions

Section 809BZP | Power to make further exceptions

From legislation.gov.uk

(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 809BZN and 809BZO.

(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.

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