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Finance Act 2015

Details of the Section

2.Subsection (1) substitutes section 287(4)(b) of Taxation of Chargeable Gains Act (TGCA) 1992 so that the exception from the negative resolution procedure applies to orders or regulations which provide for any provision of an enactment relating to the taxation of chargeable gains to come into force or have effect in accordance with the order or regulations.

3.Subsection (2) substitutes section 1014(6)(b) of Income Tax Act (ita) 2007 to make equivalent provision in relation to provisions of the Income Tax Acts.

4.Subsection (3) substitutes section 1171(6)(b) of Corporation Tax Act (CTA) 2010 to make equivalent provision in relation to provisions of the Corporation Tax Acts.

5.Subsection (4) provides that the amendments do not have effect in relation to any power conferred by an Act passed before the day on which this Act is passed.

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