The Treasury may by order make such provision as the Treasury consider appropriate, in relation to a case in which the Treasury consider that a provision of this Act changes the effect of the law, for the purpose of returning the effect of the law to what it was immediately before 6 April 2007.

The power conferred by subsection (1) may not be exercised after 5 April 2010.

An order under this section may amend, repeal or revoke any provision made by or under this Act or by or under any other Act.

An order under this section may contain provision having retrospective effect.

An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.