Corporation Tax Act 2009 section Schedule 2 para 21

Local enterprise agencies

Schedule 2 paragraph 21 preserves the Secretary of State's concurrent power to exercise certain functions relating to local enterprise agencies that were previously shared with the Scottish Ministers under the old legislation.

• Before 1 April 2009, certain functions relating to local enterprise agencies under the old ICTA rules were exercisable by both the Scottish Ministers and the Secretary of State.
• The Secretary of State's power applied specifically for purposes connected with European Communities obligations.
• When these rules were rewritten into the Corporation Tax Act 2009 (covering the definition, approval, and supplementary provisions for local enterprise agencies), the Secretary of State's concurrent power was preserved.
• This is a transitional provision ensuring that the transfer of legislation from ICTA to CTA 2009 did not inadvertently remove the Secretary of State's ability to act alongside the Scottish Ministers in this area.