9In Schedule 28 to that Act (computation of offshore income gains) after paragraph 8 insert—
9(1)The Treasury may make provision by regulations as to the application of the provisions of this Schedule in relation to—
(a)a part of an umbrella fund which is treated as an offshore fund under section 756B, or
(b)a class of interest in an offshore fund which is treated as an offshore fund under section 756C.
(2)Regulations under this paragraph may—
(a)make different provision for different cases, and
(b)include such supplementary, incidental, consequential or transitional provisions (including provisions modifying the effect of other enactments) as appear to the Treasury to be necessary or expedient.”.