Corporation Tax Act 2009 (c. 4)

[F1 Part 14A U.K. Films, television programmes and video games

Textual Amendments

F1 Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)

Chapter 1 U.K. Introduction and interpretation

Definitions and miscellaneous provision U.K.

1179AE Regulations U.K.

(1) Regulations made by the Secretary of State under this Part are to be made by statutory instrument.

(2) An instrument containing such regulations is subject to annulment in pursuance of a resolution of [F2 the House of Commons].

(3) A power to make regulations under this Part includes the power to make incidental, supplemental, consequential and transitional provision and savings.]

Textual Amendments

F2 Words in s. 1179AE(2) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 85(2)