[F191FPower to add, vary or remove Conditions for section 91B(6)(b)U.K.
(1)The Treasury may by regulations amend this Chapter so as to add, vary or remove Conditions for the purposes of section 91B(6)(b) above.
(2)Where the Treasury so add, vary or remove a Condition, they may also by regulations amend any of the following enactments—
(a)this Chapter,
(b)Chapters 1 to 3 of Part 6 of the Taxes Act 1988 (company distributions),
(c)Part 18 of the Taxes Act 1988 (double taxation relief),
(d)the Taxation of Chargeable Gains Act 1992,
(e)Schedule 26 to the Finance Act 2002 (derivative contracts),
so as to make provision for or in connection with taxation in the case of any asset or transaction that is or was mentioned in the Condition.
(3)The power to make regulations under this section 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
F1S. 91F inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 10(5)