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Finance Act 2012
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142Power to amend Part 2 etc
This section has no associated Explanatory Notes
(1)If, in consequence of the exercise of any power under FISMA 2000, they consider it expedient to do so, the Treasury may by order amend—
(a)this Part, or
(b)any other provision of the Corporation Tax Acts that makes special provision in relation to insurance companies, any category of life assurance business carried on by insurance companies or long-term business carried on by insurance companies.
(2)An order under subsection (1) may be made so as to have effect in relation to—
(a)any period ending on or before the day on which the order is made, or
(b)any period beginning before and ending after that day,
but only if the power under FISMA 2000 is exercised so as to have effect in relation to the period.
(3)An order under subsection (1) may—
(a)make different provision for different cases or circumstances, and
(b)contain incidental, supplementary, consequential, transitional, transitory or saving provision.
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