Income Tax Act 2007 section 1028

Power to make consequential provision

Section 1028 gives the Treasury a time-limited power to make consequential amendments arising from the Income Tax Act 2007, including changes that may have retrospective effect.

• The Treasury may by order make any provision it considers appropriate as a consequence of the Act, including amending, repealing, or revoking provisions made by or under any other Act.
• This order-making power expired on 5 April 2010, setting a firm deadline beyond which no further consequential amendments could be made under this section.
• Orders may have retrospective effect, but only back to the date the Act came into force, since the power is limited to making provision in consequence of the Act itself.
• Orders may also contain incidental, supplemental, consequential, and transitional provisions, as well as savings.