Corporation Tax Act 2010 section 1178

Power to make consequential provision

Section 1178 grants the Treasury a time-limited power to make consequential amendments by order arising from the Corporation Tax Act 2010, including amendments that may have retrospective effect.

• The Treasury may make orders containing provisions that are a consequence of this Act, including amending, repealing, or revoking provisions in any other legislation
• This power expired on 31 March 2013, providing a limited window for any missed consequential amendments to be identified and corrected
• Orders made under this power may have retrospective effect, though only back to the date the Act came into force, and the appropriateness of retrospection must be considered case by case
• Orders may also include incidental, supplemental, transitional provisions and savings, and the term "Act" extends to Acts of the Scottish Parliament and Northern Ireland legislation