# Corporation Tax Act 2009, Paragraph 26


To the extent that the power of the Welsh Ministers to make regulations under section 84(5) of ICTA was, before 1 April 2009, also exercisable by the Secretary of State for the purposes specified in section 2(2) of the European Communities Act 1972 (c. 68), that power as rewritten in section 106 continues to be also exercisable by the Secretary of State for those purposes.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.