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Corporation Tax Act 2010

Section 657: Power to make further provision

2031.This section sets out the power to make further provision by statutory instrument or, in Northern Ireland, by statutory rule. It is based on section 489(6) and (12) of ICTA.

2032.Powers to make regulations under this provision for the purposes of self-build societies in Wales were transferred to the Welsh Ministers by the National Assembly for Wales (Transfer of Functions) Order 1999 (SI 1999/672), article 2 and Schedule 1 and by the Government of Wales Act 2006, paragraphs 30(1) and (2) of Schedule 11.

2033.In order to reflect changes in the responsibilities of the Department of the Environment and the Department for Social Development,powers to make regulations under this provision for the purposes of self-build societies in Northern Irelandrefer to the Department for Social Development instead of the Head of the Department of the Environment for Northern Ireland. See Change 47 in Annex 1.

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