Corporation Tax Act 2010 section 657

Power to make further provision

Section 657 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 (or statutory rule) for the purpose of carrying out the provisions of this chapter relating to self-build societies.

  • The Secretary of State may make regulations by statutory instrument for England and Scotland, subject to annulment by the House of Commons.
  • The Welsh Ministers may make regulations by statutory instrument for Wales, subject to annulment by the National Assembly for Wales.
  • The Department for Social Development may make regulations for Northern Ireland as a statutory rule, subject to the negative resolution procedure.
  • The regulation-making powers for Wales were transferred to the Welsh Ministers, and for Northern Ireland the responsibility moved from the Department of the Environment to the Department for Social Development.

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