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Corporation Tax Act 2010
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773Power to make further exceptions
This section has no associated Explanatory Notes
(1)The Treasury may make regulations prescribing other circumstances in which a finance arrangement code is not to apply.
(2)The regulations may amend sections 771 and 772.
(3)The power to make regulations includes—
(a)power to make provision that has effect in relation to times before the making of the regulations (but not times before 6 June 2006),
(b)power to make different provision for different cases or different purposes, and
(c)power to make incidental, supplemental, consequential and transitional provision and savings.
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