Finance Act 2009

This section has no associated Explanatory Notes

14(1)An order under paragraph 12(2)(b) or 13(2)—E+W+S+N.I.

(a)may make different provision for different cases or different purposes, and

(b)may include transitional provision and savings.

(2)Section 828(3) of ICTA, section 287(3) of TCGA 1992 and section 1014(4) of ITA 2007 (orders etc subject to annulment) do not apply in relation to such an order.