Corporation Tax Act 2009 section 1325

Transitional provisions and savings

Section 1325 introduces Schedule 2 and gives the Treasury power to make additional transitional or saving provisions in connection with the Corporation Tax Act 2009 coming into force.

• Schedule 2, containing transitional and savings provisions, has legal effect
• The Treasury may make additional transitional or saving provisions by order
• Any such order may have retrospective effect
• The power is intended to be exercised only with the agreement of the Tax Law Rewrite Project's Consultative and Steering Committees