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Finance (No. 2) Act 2017
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18Carried-forward losses
(1)Schedule 4 makes provision about corporation tax relief for losses and other amounts that are carried forward.
(2)The Commissioners for Her Majesty’s Revenue and Customs may by regulations made by statutory instrument make provision consequential on any provision made by Schedule 4.
(3)Regulations under subsection (2)—
(a)may make provision amending or modifying any provision of the Taxes Acts (including any provision inserted by Schedule 4),
(b)may make incidental, supplemental, transitional, transitory or saving provision, and
(c)may make different provision for different purposes.
(4)A statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.
(5)In this section “the Taxes Acts” has the same meaning as in the Taxes Management Act 1970 (see section 118(1) of that Act).
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