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Corporation Tax Act 2010

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Changes over time for: Cross Heading: Powers to amend

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Version Superseded: 05/04/2022

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Status:

Point in time view as at 24/02/2022.

Changes to legislation:

Corporation Tax Act 2010, Cross Heading: Powers to amend is up to date with all changes known to be in force on or before 13 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1[F2Powers to amend]U.K.

Textual Amendments

F1Pt. 7A inserted (with effect in accordance with Sch. 2 para. 7-9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 1

F2S. 269BE cross-heading substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 134(3)

269BE[F3Powers to amend]U.K.

(1)The Treasury may by regulations make such amendments of this Part as they consider appropriate in consequence of—

(a)any change made to, or replacement of, the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (or any replacement);

(b)any change made to, or replacement of, the FCA Handbook or the PRA Handbook (or any replacement);

(c)any change in international accounting standards or US GAAP;

(d)any regulatory requirement, or change to any regulatory requirement, imposed by EU legislation, or by or under any Act (whenever adopted, enacted or made).

[F4(1A)The Treasury may by regulations—

(a)amend sections 269B to 269BD;

(b)amend other provisions of this Part in consequence of provision made under paragraph (a).

(1B)Regulations under this section may include transitional provision.

(1C)Regulations under this section made on or before 30 June 2022 may have retrospective effect in relation to any accounting period ending on or after 1 January 2022.

(1D)A statutory instrument containing (whether alone or with other provision) regulations under subsection (1A) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.]

(2)In this section—

  • “the FCA Handbook” and “the PRA Handbook” have the meaning given by section 269BC(11);

  • US GAAP” has the meaning given by section 269BD(4).]

Textual Amendments

F3S. 269BE heading substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 134(4)(a)

F4S. 269BE(1A)-(1D) inserted (10.6.2021) by Finance Act 2021 (c. 26), s. 134(4)(b)

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