Corporation Tax Act 2010, Section 1179 is up to date with all changes known to be in force on or before 01 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.
(1)The Treasury may by order make provision, in relation to a case in which the Treasury consider that a provision of this Act changes the effect of the law, for the purpose of returning the effect of the law to what it would have been if this Act had not been passed.
(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—
(a)this Act, or
(b)any other 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)(b) “Act” includes an Act of the Scottish Parliament and Northern Ireland legislation.
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