Corporation Tax Act 2010 section 649

Power to make further provision

Section 649 sets out the powers of the Secretary of State, the Welsh Ministers, and the Department for Social Development in Northern Ireland to make regulations by statutory instrument for the purpose of carrying out the provisions of this chapter on co-operative housing associations.

• The Secretary of State may make regulations by statutory instrument for England and Scotland, the Welsh Ministers may do so for Wales, and the Department for Social Development may make regulations for Northern Ireland
• Northern Ireland regulations are treated as a statutory rule under the Statutory Rules (Northern Ireland) Order 1979
• If new regulations prescribe requirements or conditions for the purposes of section 645(5) or section 645(6), any previously prescribed requirements or conditions cease to have effect, and the power to prescribe them outside of regulations is permanently removed
• References in section 647(3)(c) to conditions that were in force under section 645(6) include conditions prescribed for section 645(6) purposes through regulations made under this section