23(1)The Treasury may make regulations amending paragraph 2 above so as to do one or more of the following—
(a)vary any condition for the time being set out in that paragraph;
(b)omit any condition for the time being so set out;
(c)add a new condition to any for the time being so set out;
(d)substitute a condition or conditions for any condition or conditions for the time being so set out.
(2)Regulations under sub-paragraph (1) above—
(a)shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons,
(b)shall apply where there is a transfer within the meaning of this Schedule, or a redemption, on or after such day as may be specified in the regulations, and
(c)may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury to be necessary or expedient.