Part 16Factoring of income etc
C2C1Chapter 2Finance arrangements
Annotations:
Modifications etc. (not altering text)
C1
Pt. 16 Ch. 2 restricted by Finance Act 2004 (c. 12), s. 196G(2)(3) (as inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 1 (with Sch. 13 Pt. 2))
Exceptions
773Power 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 771 and 772.
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.
Pt. 16 Ch. 2 restricted by Finance Act 2004 (c. 12), s. 196I(5)(6) (as inserted (with effect in accordance with Sch. 13 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 13 para. 15 (with Sch. 13 Pt. 4))