326 Transfer schemes: taxation
Energy Act 2023 (2023 c 52) | Legislation

326  Transfer schemes: taxation

(1)     The Treasury may by regulations make provision varying the way in which a relevant tax has effect in relation to—

(a)     anything transferred under a scheme under section 324, or

(b)     anything done for the purposes of, or in relation to, a transfer under such a scheme.

(2)     The provision that may be made under subsection (1)(a) includes, in particular, provision for—

(a)     a tax provision not to apply, or to apply with modifications, in relation

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