Corporation Tax Act 2010

1178Power to make consequential provisionU.K.

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(1)The Treasury may by order make provision in consequence of this Act.

(2)The power conferred by subsection (1) may not be exercised after 31 March 2013.

(3)An order under this section may amend, repeal or revoke any provision made by or under an Act.

(4)An order under this section may contain provision having retrospective effect.

(5)An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.

(6)In subsection (3) “Act” includes an Act of the Scottish Parliament and Northern Ireland legislation.