Power to amend paragraphs 32 and 33U.K.
34(1)The Treasury may by order amend paragraph 32 or 33 or so as to alter the definition of capital profits or losses [F1in paragraph 32(2) to (4) or 33(2) to (4)] in consequence of the modification, amendment, revision or replacement of a Statement of Recommended Practice.
(2)The power to make an order under this paragraph includes power—
(a)to make different provision for different cases, and
(b)to make such consequential, supplementary, incidental or transitional provisions, or savings, as appear to the Treasury to be necessary or expedient (including provision amending any enactment or any instrument made under an enactment).
Textual Amendments
F1Words in Sch. 26 para. 34(1) inserted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 61