Corporation Tax Act 2010 section 603

Regulations

Section 603 sets out the scope and flexibility of regulation-making powers under this Part of the Act, allowing regulations to be tailored to different situations and to include supporting and transitional provisions.

  • Regulations may apply generally or be limited to specified cases or circumstances
  • Different provisions may be made for different cases or circumstances
  • Regulations may include incidental, supplemental, and consequential provisions
  • Transitional provisions and savings may also be included within the regulations

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