[F1238APower to make orders about chargeU.K.
(1)The Treasury may by order make provision about the annual allowance charge.
(2)The provision may include modifications of any of sections 227 to 238.
(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)“Modifications” includes amendments.]
Textual Amendments
F1S. 238A inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 17