What is the purpose of section 804 of the Corporation Tax Act 2010?

Section 804 sets out the general provisions governing how regulation-making powers under the Corporation Tax Act 2010 are exercised. It provides an overarching framework ensuring that secondary legislation made by statutory instrument under other sections of the Act follows a consistent and proper parliamentary process with a sound legal basis.

What is the legislative origin of Corporation Tax Act 2010 section 804?

Section 804 originates from paragraph 8 of Schedule 23A to the Income and Corporation Taxes Act 1988 (ICTA). When the Corporation Tax Act 2010 was enacted as part of the United Kingdom tax law rewrite project, this provision was carried forward as section 804 and later amended by the Finance Act 2013, Schedule 29, paragraphs 43 and 52.

How does section 804 affect accountants preparing corporation tax returns?

Where other sections of the Act allow the Treasury to prescribe conditions or procedures by regulations, section 804 governs the general mechanics of how those regulations are created and brought into force. Accountants follow the detailed requirements in the regulations themselves, while section 804 confirms the authority under which those regulations were validly made.

How was section 804 of the Corporation Tax Act 2010 amended?

Section 804 was amended by the Finance Act 2013 through Schedule 29, paragraphs 43 and 52. These amendments updated the provision to reflect changes in the broader United Kingdom legislative framework, ensuring the regulation-making powers remained consistent with current parliamentary and legal requirements for corporation tax secondary legislation.

Corporation Tax Act 2010 section 804

Regulation-making powers: general

Section 804 sets out general provisions governing the powers to make regulations under the relevant parts of the Corporation Tax Act 2010.

This section provides a framework for how regulation-making powers under the Act are to be exercised.
It is based on the provisions originally found in paragraph 8 of Schedule 23A to the Income and Corporation Taxes Act 1988 (ICTA).
The section was subsequently amended by the Finance Act 2013, through Schedule 29, paragraphs 43 and 52.
It serves as a general enabling provision, ensuring that regulations made under other sections of the Act follow a consistent and proper process.

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