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Corporation Tax Act 2010
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Changes over time for: Cross Heading: Miscellaneous
Version Superseded: 26/03/2015
Alternative versions:
- 01/04/2010- Amendment
- 17/07/2012- Amendment
- 31/01/2013
Point in time - 26/03/2015- Amendment
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Cross Heading: Miscellaneous is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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MiscellaneousU.K.
348AdjustmentsU.K.
(1)This section applies if there is any alteration in a company's adjusted ring fence profits for an accounting period after this Chapter has had effect in relation to the profits.
(2)Any necessary adjustments to the operation of this Chapter (whether in relation to the profits or otherwise) are to be made (including any necessary adjustments to the effect of section 333 on the profits or to the calculation of the company's pool of field allowances for a subsequent accounting period).
349OrdersU.K.
(1)The Commissioners for Her Majesty's Revenue and Customs may by order make provision about the oil fields that are [F1additionally-developed oil fields or] qualifying oil fields for the purposes of this Chapter.
(2)The Commissioners for Her Majesty's Revenue and Customs may by order make provision about the amount of the total field allowance for any description of [F2eligible oil field] (whether or not provision has been made under subsection (1) about that description of [F2eligible oil field] ).
[F3(2A)The Commissioners for Her Majesty's Revenue and Customs may by order make provision about the meaning of any term used in this Chapter.]
[F4(3)The provision that may be made by an order under this section includes—
(a)provision amending this Chapter,
(b)provision that has effect in relation to times before the order is made and does not increase any person's liability to tax, and
(c)incidental, supplemental, consequential, transitional or saving provision, including provision amending, repealing or revoking any provision made by or under this Act.]
(4)No order may be made under this section unless a draft of the statutory instrument containing it has been laid before and approved by a resolution of the House of Commons.
Textual Amendments
F1Words in s. 349(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 22 paras. 14(2), 21(2)
F2Words in s. 349(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 22 paras. 14(3), 21(2)
F3S. 349(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 22 paras. 14(4), 21(2)
F4S. 349(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 22 paras. 14(5), 21(2)
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