Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 28 is up to date with all changes known to be in force on or before 09 March 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.
28(1)Equity or liabilities are “excluded” so far as they consist of equity or liabilities which are specified to be excluded—U.K.
(a)by any of paragraphs 29 to 39, or
(b)by an order made by the Treasury.
(2)The Treasury may also by order add to, repeal or otherwise amend any of paragraphs 29 to 39.
(3)An order under this paragraph may make consequential amendments of paragraph 76 (“long term” liabilities: non-protected deposits).
(4)An order under this paragraph may have retrospective effect in relation to—
(a)any chargeable period in which the order is made, or
(b)in the case of an order made on or before 31 December 2011, any chargeable period ending on or after 1 January 2011.
(5)Orders under this paragraph are to be made by statutory instrument.
(6)A statutory instrument containing an order under this paragraph may not be made unless a draft has been laid before, and approved by a resolution of, the House of Commons.
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