What is the purpose of section 1142E of the Corporation Tax Act 2009?

Section 1142E is an ancillary powers provision that defines what orders and regulations made under this Part of the Act may include. It permits incidental, supplemental, consequential, transitional, and savings provisions, giving the government legal flexibility to ensure detailed rules work properly across a wide range of circumstances.

What types of provisions can be included in orders and regulations under this Part?

Orders and regulations under this Part may include incidental provisions supporting the main purpose, supplemental provisions adding necessary detail, consequential provisions making changes flowing from the main rules, transitional provisions managing the shift from old rules to new, and savings provisions preserving existing rights or the effect of previous rules.

Can a single statutory instrument make different rules for different situations under section 1142E?

Yes. Section 1142E permits a single order or set of regulations to make different provision for different purposes. For example, one statutory instrument could set different rules for different types of company, different types of transaction, or different time periods without requiring separate instruments for each case.

How does section 1142E apply in practice when new regulations are introduced?

When new regulations are introduced under this Part, section 1142E allows them to include transitional rules for companies already operating under old rules, savings provisions so that existing claims are not invalidated, and different deadlines or requirements for different categories of company — all within a single set of regulations.

Corporation Tax Act 2009 section 1142E

Orders and regulations: ancillary provision

Section 1142E sets out the scope of what orders and regulations made under this Part of the Act may include.

Orders and regulations under this Part may include incidental, supplemental, consequential, and transitional provisions
They may also include savings provisions to preserve existing rights or arrangements
Different provision may be made for different purposes within the same order or regulations
This is a standard enabling provision giving flexibility to the regulation-making powers elsewhere in this Part

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