Part 13Tax avoidance
Chapter 5BFinance arrangements
F1Exceptions
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.