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Legislation
Corporation Tax Act 2009

Crossheading Final provisions

  • Section 1322 Minor and consequential amendments
  • Section 1323 Power to make consequential provision
  • Section 1324 Power to undo changes
  • Section 1325 Transitional provisions and savings
  • Section 1326 Repeals and revocations
  • Section 1327 Index of defined expressions
  • Section 1328 Extent
  • Section 1329 Commencement
  • Section 1330 Short title
  1. Final provisions
  2. Power to undo changes

Section 1324 | Power to undo changes

From legislation.gov.uk

(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 2012.

(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.

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