MiscellaneousU.K.
9(1)The Board may by regulations—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(b)substitute for section 21(1) of the M1Taxes Management Act 1970 a provision that the Board may exercise the powers conferred by section 21 in such circumstances as are specified in the substituted provision;
(c)make such incidental and consequential provisions (which may include the amendment of other provisions of . . . F2 section 21) as appear to the Board to be appropriate.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)So far as they relate to section 21, the regulations shall apply in relation to transactions effected on or after such day, after the day of The Stock Exchange reforms, as is specified in the regulations.
Textual Amendments
F1Schs. 7, 8, 9 Pt. I paras. 1–21, Pt. II para. 23, Schs. 10–12, 17, 18 paras. 1–6, 9(1)(a)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31
F2Words repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31
Marginal Citations