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Corporation Tax Act 2010
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625Regulations: supplementary
This section has no associated Explanatory Notes
(1)Regulations under this Chapter may—
(a)make different provision for different descriptions of company,
(b)contain incidental, supplemental, consequential and transitional provision and savings.
(2)The provision which may be made under subsection (1)(b) includes provision amending any provision of, or made under, the Taxes Acts (within the meaning of section 118(1) of TMA 1970).
(3)Regulations under this Chapter may include provision which—
(a)in the case of provision relating to corporation tax, has effect from the beginning of periods of account current when the regulations are made, and
(b)in the case of provision relating to income tax or capital gains tax, has effect in relation to times before the regulations are made.
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