Part 4Pension schemes etc
Chapter 5Registered pension schemes: tax charges
F1High income excess relief charge
213PPower to make regulations about charge
(1)
The Treasury may by regulations make provision about the high income excess relief charge.
(2)
The provision may include modifications of any provision made in sections 213A to 213O.
(3)
The provision may include provision consequential on, or supplementary or incidental to, the provision made by those sections and transitional provisions (including provision making modifications of enactments).
(4)
The provision may not include provision increasing any person's liability to tax.
(5)
“Modifications” includes amendments.