- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(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.”
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys