Power to make certain regulations with limited retrospective effect
52(1)This paragraph applies to regulations under any of the following provisions—
(a)section 85B of FA 1996;
(b)paragraph 19B of Schedule 9 to FA 1996;
(c)paragraph 13 or 17C of Schedule 26 to FA 2002.
(2)Any such regulations may be made so as to apply to periods of account beginning before the regulations are made, but not earlier than the beginning of the calendar year in which they are made.