PART XVII TAX AVOIDANCE
CHAPTER VI MISCELLANEOUS
F1Factoring of income receipts etc
Annotations:
Amendments (Textual)
774FSections 774B and 774D: power to provide further exceptions
1
The Treasury may make regulations prescribing other circumstances in which section 774B or 774D is not to apply in relation to a structured finance arrangement.
2
Any regulations under subsection (1) may make provision amending section 774E.
3
The power to make regulations under subsection (1) includes—
a
power to make provision having effect in relation to times before the making of the regulations (but not times earlier than 6th June 2006),
b
power to make different provision for different cases or different purposes, and
c
power to make incidental, supplemental, consequential or transitional provision and savings.
Ss. 774A-774G and preceding cross-heading inserted (with effect in accordance with Sch. 6 para. 6(2)-(7) of the amending Act) by Finance Act 2006 (c. 25), Sch. 6 para. 6(1)