Ss. 809BZM-809BZP and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 5 (with Sch. 9 paras. 1-9, 22)

http://www.legislation.gov.uk/ukpga/2007/3/section/809BZPIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-23Expert Participation2026-04-06Income Tax Act 2007s. 6B(1A)Finance Act 2026Sch. 2 para. 2s. 8(2)-(4)Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 13Tax avoidanceChapter 5BFinance arrangementsExceptions

809BZPPower to make further exceptions(1)

The Treasury may make regulations prescribing other circumstances in which a finance arrangement code is not to apply.

(2)

The regulations may amend sections 809BZN and 809BZO.

(3)

The power to make regulations includes—

(a)

power to make provision that has effect in relation to times before the making of the regulations (but not times before 6 June 2006),

(b)

power to make different provision for different cases or different purposes, and

(c)

power to make incidental, supplemental, consequential and transitional provision and savings.