Part 12Accrued income profits
Chapter 2Accrued income profits and losses
Excluded transfers
658Powers to modify: supplementary
1
Regulations under section 656 or 657 may make different provision for different cases.
2
Regulations under either section may contain incidental, supplemental, consequential and transitional provision and savings.
3
In this section and sections 656 and 657 “modifications” includes exceptions and omissions.
4
Accordingly, a power in sections 656 and 657 to provide for a provision to apply with modifications in relation to a particular case includes power to provide for the provision not to apply in relation to that case.
5
In sections 656 and 657 “UK shares”, “UK securities” and “overseas securities” have the same meaning as in Part 11 (see sections 566 and 567).