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Finance Act 2007
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Changes over time for: Paragraph 16
Version Superseded: 17/07/2012
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- 19/07/2007- Amendment
- 06/04/2009
Point in time - 17/07/2012- Amendment
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Finance Act 2007, Paragraph 16 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.
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16(1)The Treasury may by order make provision in relation to insurance business transfer schemes.U.K.
(2)The power conferred by sub-paragraph (1) includes power to amend or repeal any provision of the Corporation Tax Acts relating to insurance business transfer schemes and otherwise to amend the Corporation Tax Acts.
(3)The power conferred by sub-paragraph (1) includes power to make—
(a)different provision for different cases or otherwise for different purposes, and
(b)incidental, supplementary, consequential or transitional provisions and savings.
(4)Provision made by an order under this paragraph may be made so as to have effect in relation to periods of account current when it is made.
(5)No order may be made under this paragraph unless a draft of the statutory instrument containing it has been laid before the House of Commons before 1st April 2008 and has been approved by a resolution of that House.
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