Search Legislation

Corporation Tax (Northern Ireland) Act 2015

Section 4: Power to Make Further Consequential Amendments

152.Section 4 of the Act provides a power to the Commissioners to make provision consequential upon any of the provisions of the Act. This power includes the express power to amend or modify any provision of the Taxes Acts (as defined) including any provision inserted by this Act. Regulations may make different provision for different purposes and make incidental, supplemental, consequential and transitional provision and savings.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources