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Finance Act 2014

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Power to apply amendments to other types of firms carrying on regulated activities

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20(1)The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend any Act—

(a)so as to apply (with or without modifications), in relation to regulated firms of a specified description, the provision made by the amendments made by this Part, or

(b)so as to make, in relation to regulated firms of a specified description, provision corresponding to the provision made by the amendments made by this Part.

(2)“Regulated firm” means a firm carrying on a regulated activity within the meaning of the Financial Services and Markets Act 2000 (see section 22 of that Act); and “firm” has the same meaning as in ITTOIA 2005 (see section 847 of that Act) (and includes a limited liability partnership in relation to which section 863(1) of that Act applies).

(3)Regulations under this paragraph may—

(a)make different provision for different cases or different purposes;

(b)make incidental, consequential, supplementary and transitional provision and savings.

Yn ôl i’r brig

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