117 Taxation

Supplementary

117 Ìý°Õ²¹³æ²¹³Ù¾±´Ç²Ô

(1)     The Treasury may by regulations make provision for varying the way in which any relevant tax would, apart from the regulations, have effect in relation to—

(a)     a new public scheme;

(b)     members of a new public scheme;

(c)     persons who have survived a member of a new public scheme and who have an entitlement to benefits, or a right to future benefits, under the scheme in respect of the member;

(d)     a company within section 115(1)(b).

(2)

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