Part 25Definitions for purposes of Act and final provisions
Final provisions
I11180Transitional provisions and savings
1
Schedule 2 (transitional provisions 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.
3
An order under subsection (2) may contain provision having retrospective effect.
4
The following (which provide for negative resolution procedure in relation to Treasury orders under certain enactments) do not apply in relation to an order under subsection (2)—
a
section 828(3) of ICTA (orders under the Corporation Tax Acts before 1 April 2010),
b
section 287(3) of TCGA 1992 (orders under enactments relating to the taxation of chargeable gains), and
c
section 1014(4) of ITA 2007 (orders under the Income Tax Acts).