Corporation Tax Act 2009

1325Transitional provisions and savings

This section has no associated Explanatory Notes

(1)Schedule 2 (transitionals and savings) has effect.

(2)The Treasury may by order make transitional or saving provision in connection with the coming into force of this Act, except paragraphs 71 and 99 of Schedule 2, and subsection (1) so far as relating to those paragraphs.

(3)An order under subsection (2) may contain provision having retrospective effect.