33Power to modify reliefsE+W
This section has no associated Explanatory Notes
(1)Regulations may—
(a)create an additional relief from tax,
(b)modify an existing relief, or
(c)remove a relief.
(2)The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
(3)The regulations may amend any enactment relating to the tax.
Commencement Information
I1S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c)