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PART 5 U.K.Final provisions

125Commencement orders and regulationsU.K.

(1)In section 287(4) of TCGA 1992 (exceptions from negative resolution procedure), for paragraph (b) substitute—

(b)if the order or regulations 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.

(2)In section 1014(6) of ITA 2007 (exceptions from negative resolution procedure), for paragraph (b) substitute—

(b)if the order or regulations provide for any provision of the Income Tax Acts to come into force or have effect in accordance with the order or regulations,.

(3)In section 1171(6) of CTA 2010 (exceptions from negative resolution procedure), for paragraph (b) substitute—

(b)if the order or regulations provide for any provision of the Corporation Tax Acts to come into force or have effect in accordance with the order or regulations.

(4)The amendments made by this section have effect only in relation to powers conferred after this Act is passed.

126InterpretationU.K.

(1)In this Act—

(2)In this Act “FA”, followed by a year, means the Finance Act of that year.

127Short titleU.K.

This Act may be cited as the Finance Act 2015.