Corporation Tax Act 2010

1180Transitional provisions and savingsU.K.

(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).