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Income Tax Act 2007

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Status:

Point in time view as at 08/07/2015.

Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 257MW. Help about Changes to Legislation

[F1257MWExcluded activities: power to amendU.K.
This section has no associated Explanatory Notes

(1)The Treasury may by regulations add to, repeal or otherwise amend any provision of sections 257MQ to 257MT (excluded activities).

(2)Regulations under this section may—

(a)make different provision for different cases or purposes;

(b)contain incidental, supplemental, consequential and transitional provision and savings.

(3)So far as they cause an activity to cease to be an excluded activity, amendments made by regulations under this section may have effect in relation to times before they come into force, but not times before 6 April 2015.

(4)This section is without prejudice to any other power to amend any provision of this Part.]

Textual Amendments

F1S. 257MW inserted (with effect in accordance with Sch. 6 para. 5 of the amending Act) by Finance Act 2015 (c. 11), Sch. 6 para. 1

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