Related HMRC Manuals

1171(1)  This section applies to all powers under the Corporation Tax Acts of the Treasury or the Commissioners for Her Majesty's Revenue and Customs to make orders or regulations, other than excluded powers.

1171(2)  All powers under the following are excluded–

(a)ICTA (see instead section 828 of that Act),

(b)TCGA 1992 (see instead section 287 of that Act),

(c)CAA 2001 (see instead section 570B of that Act),

(d)Part 4 of FA 2004 (see instead section 282 of that Act),

(e)CTA 2009 (see instead section 1310 of that Act),

(f)TIOPA 2010 (see instead section 499 of that Act),

(g)the following provisions of this Act–

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