SCHEDULES
SCHEDULE 12Eliminating tax mismatch for certain debt
Power to amend section 352B of CTA 2009
5
1
The Treasury may by regulations amend section 352B of CTA 2009.
2
The power conferred by this paragraph may not be exercised after 31 December 2019.
3
The regulations may contain incidental, supplementary, consequential and transitional provision and savings.
4
The consequential provision that may be made by the regulations includes provision amending any provision made by or under any Act.
5
The regulations may contain retrospective provision.