Sch 12 para 5
(1) The Treasury may by regulations amend section 352B of CTA 2009. (2) The power conferred by this paragraph may not be exercised after 31 December 2019. (3) The regulations may contain incidental, supplementary, consequential and transitional provision and savings. (4) The consequential provision that may be made by the regulations includes provision amending any provision made by or under any Act. (5) The regulations may contain retrospective provision.