The Treasury may by regulations amend sections 279 to 285 so as to secure that benefits or expenses which would not otherwise fall within any of those sections do so.

The regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient.

Those provisions may be made by amending this Chapter or otherwise.

The regulations apply to a change of an employee’s residence resulting from an employment change occurring on or after the day specified in the regulations for this purpose.