Corporation Tax Act 2010 section 803

Power to deal with special cases

Section 803 gives HMRC a broad regulation-making power to modify the rules on manufactured payments in special circumstances.

• HMRC may make regulations to adapt the manufactured payments rules for cases not adequately covered by the standard provisions.
• The power applies to the core manufactured payments rules in sections 783 to 788, 791, 792, 794 and 795 of the Corporation Tax Act 2010.
• Regulations can modify how these rules operate where their standard application would produce inappropriate results in particular situations.
• Section 793, which simply specifies an amount used in the calculation under section 792, is indirectly within scope because section 792 itself is covered.