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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.

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