Corporation Tax Act 2009

Orders and regulations U.K.

1310 Orders and regulations U.K.

(1) Any power of the Treasury or the Commissioners for Her Majesty's Revenue and Customs to make any order or regulations under this Act is exercisable by statutory instrument.

(2) Any statutory instrument containing any order or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Act is subject to annulment in pursuance of a resolution of the House of Commons.

(3) Subsection (2) does not apply if the order or regulations are made under—

(a) section 86 (meaning of “urban regeneration company”),

(b) section 1325(2) (power to make transitional or saving provision in connection with the coming into force of this Act),

(c) section 1329(3) (power to appoint a day for the commencement of certain provisions of this Act),

(d) paragraph 42 of Schedule 2 (lease premiums: time limits for claims for repayment of tax), or

(e) any of the provisions mentioned in subsection (4) (which provides for affirmative resolution procedure).

(4) An order or regulations made under—

[F1 (zzza) section 104WA (ineligible companies for the purposes of R&D expenditure credits),]

[F2 (zza) section 465A or 701A (powers to make regulations where accounting standards change),]

[F3 (za) section 931C (meaning of “qualifying territory”),]

[F4 (zb) section 1126B (provision about when expenditure on consumable items is attributable to relevant research and development),]

(a) section 1183(3) (meaning of “film-making activities” etc),

(b) section 1185(3) (meaning of “UK expenditure” etc),

(c) section 1198(2) (UK expenditure),

(d) section 1199(4) (additional deduction for qualifying expenditure),

(e) section 1200(4) (amount of additional deduction), F5 ...

[F6 (ea) section 1216AF(3) (meaning of “television production activities” etc),

(eb) section 1216AH(3) (meaning of “UK expenditure” etc),

(ec) section 1216CE(2) (UK expenditure),

(ed) section 1216CF(4) (additional deduction for qualifying expenditure),

(ee) section 1216CG(3) (amount of additional deduction),

(ef) section 1217AC(2) (meaning of “video games development activities” etc),

(eg) section 1217AE(3) (meaning of “UK expenditure” etc),

(eh) section 1217CE(2) (UK expenditure),

(ei) section 1217CF(4) (additional deduction for qualifying expenditure),

(ej) section 1217CG(3) (amount of additional deduction),]

[F7 (ek) section 1217GB(4) (EEA expenditure condition),

(el) section 1217J(4) (amount of additional deduction),

(em) section 1217O (activities involved in developing, producing, running or closing a production),]

[F8 (en) section 1217RB (EEA expenditure condition),

(eo) section 1217RE (amount of additional deduction),]

[F9 (ep) section 1218ZCC (EEA expenditure condition),

(eq) section 1218ZCF (amount of additional deduction),

(er) section 1218ZF (regulations about activities in relation to exhibition),]

(f) paragraph 130 of Schedule 2 (application of Part 15 etc to films not completed before 1 January 2007),

may only be made if a draft of the instrument containing the order or regulations has been laid before and approved by resolution of the House of Commons.

F10 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 1310(4)(zzza) inserted (with effect in accordance with s. 31(5) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 31(4)

F2 S. 1310(4)(zza) inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 19 para. 3

F3 S. 1310(4)(za) inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 28

F4 S. 1310(4)(zb) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(6)

F5 Word in s. 1310(4)(e) omitted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 18 paras. 14(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

F6 S. 1310(4)(ea)-(ej) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 14(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

F7 S. 1310(4)(ek)-(em) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 12, 16; S.I. 2014/2228, art. 2

F8 S. 1310(4)(en)(eo) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 10

F9 S. 1310(4)(ep)-(er) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 13

F10 S. 1310(5) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 226, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)