xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
The Treasury may by regulations—
(a)provide for prescribed provisions of this Part to have effect in relation to prescribed cases with such modifications as may be prescribed;
(b)make such amendments to any provision of this Part as they consider appropriate for the more effective operation of that or any other provision of this Part.