5 Taxation

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(1)     An order under this Part may not make provision to impose, abolish or vary any tax.

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

(a)     any property, rights or liabilities transferred by or under an order under this Part; or

(b)     anything done for the purposes of, or in relation to, the transfer of any property, rights or liabilities by or under an order under this Part.

(3)     The provision which may be

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