- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/02/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2021, Section 134.
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(1)In section 133N of CTA 2009 (powers to amend provisions relating to banking companies), after subsection (3) insert—
“(3A)Regulations under this section made on or before 30 June 2022 may have retrospective effect in relation to any time on or after 1 January 2022.”
(2)Chapter 2 of Part 7A of CTA 2010 (banking companies: key definitions) is amended as follows.
(3)For the italic heading before section 269BE (power to make consequential changes) substitute “ Powers to amend ”.
(4)In section 269BE—
(a)for the heading substitute “ Powers to amend ”;
(b)after subsection (1) insert—
“(1A)The Treasury may by regulations—
(a)amend sections 269B to 269BD;
(b)amend other provisions of this Part in consequence of provision made under paragraph (a).
(1B)Regulations under this section may include transitional provision.
(1C)Regulations under this section made on or before 30 June 2022 may have retrospective effect in relation to any accounting period ending on or after 1 January 2022.
(1D)A statutory instrument containing (whether alone or with other provision) regulations under subsection (1A) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.”
(5)Part 9 of Schedule 19 to FA 2011 (the bank levy: power to make consequential changes) is amended as follows.
(6)For the Part heading substitute “ Powers to amend ”.
(7)In paragraph 81—
(a)after sub-paragraph (1) insert—
“(1A)The Treasury may by regulations made by statutory instrument—
(a)amend Part 8 of this Schedule (definitions);
(b)amend other Parts of this Schedule in consequence of provision made under paragraph (a).”
(1B)An order under sub-paragraph (1) or regulations under sub-paragraph (1A) may include transitional provision.”;
(b)in sub-paragraph (2)—
(i)in the words before paragraph (a), for “this paragraph” substitute “ sub-paragraph (1) ”;
(ii)omit paragraph (b);
(iii)at the end insert—
“(c)in the case of an order made on or before 30 June 2022, in relation to any chargeable period ending on or after 1 January 2022.”;
(c)after sub-paragraph (2) insert—
“(2A)Regulations under sub-paragraph (1A) made on or before 30 June 2022 may have retrospective effect in relation to any chargeable period ending on or after 1 January 2022.”;
(d)in sub-paragraph (3), for “an order under this paragraph” substitute “ only an order under sub-paragraph (1) ”;
(e)after sub-paragraph (3) insert—
“(4)Any other statutory instrument containing provision made under this paragraph may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.”
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