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772Further provisions about Orders under section 771

(1)    An Order in Council under section 771 may limit the operation of that section in relation to a state in any way appearing to Her Majesty appropriate having regard to the reciprocal arrangement with the state.

(2)    An Order under that section may be made so as to have effect from a date earlier than that on which it is made, but not earlier than the reciprocal arrangement in question comes into force.

(3)    An Order under that section may contain such transitional provisions as appear to Her Majesty appropriate.

(4)    A statutory instrument containing an Order under that section is subject to annulment in pursuance of a resolution of the House of Commons.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Foreign Income92 International Law93 Company Law & Business Entities92 Trusts & Trustees99 Equity & Trusts99 Companies & Corporate Bodies92 Income Tax99 International Institutions & Organisations93 Trading Income94 International Tax99 Tax Law99 Exempt Income93 Personal Taxes94 Overseas Elements of Income Tax99

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