Part 3Income tax, corporation tax and capital gains tax

Chapter 2Corporation tax: general

Power to make consequential amendments

46Power to make consequential amendments

(1)

The Treasury may by order make such amendments, repeals or revocations in any enactment (including an enactment amended by this Act) as appear to them to be appropriate in consequence of sections 38 to 40 and 45 and Schedule 6.

(2)

The power conferred by subsection (1) to make an order includes power—

(a)

to make different provision for different cases, and

(b)

to make incidental, consequential, supplemental or transitional provision and savings.

(3)

Any order made under this section on or before 31st December 2004 may make provision having effect in relation to accounting periods ending before the date on which the order is made (but not before 1st April 2004).

(4)

In this section—

“enactment” includes an enactment comprised in subordinate legislation;

“subordinate legislation” has the same meaning as in the Interpretation Act 1978 (c. 30) (see section 21 of that Act).