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Finance Act 2014
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- UK Public General Acts
- 2014 c. 26
- PART 6
- Financial sector regulation
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Financial sector regulation
295Tax consequences of financial sector regulation
(1)Section 221 of FA 2012 (tax consequences of financial sector regulation) is amended as follows.
(2)In subsection (1) after “imposed” insert “, or which appears to the Treasury likely to be imposed,”.
(3)After subsection (4) insert—
“(4A)Where regulations under this section make provision about the tax consequences of any regulatory requirement which appears to the Treasury likely to be imposed by any EU legislation or enactment—
(a)the regulations may be made (and, accordingly, may have effect) before the proposed legislation or enactment is adopted, passed or made, and
(b)failure after the regulations are made to adopt, pass or make the proposed legislation or enactment does not affect the validity of the regulations.”
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