[F1809FZXTreasury regulationsU.K.
(1)The Treasury may by regulations make—
(a)provision relating to the calculation of the average holding period in some or all cases;
(b)provision repealing, or restricting the application of, section 809FZU (employment-related securities).
(2)The provision referred to in subsection (1)(a) includes in particular—
(a)provision for a method of calculating that period which is different from that in section 809FZC;
(b)provision as to what is and is not to be regarded as an investment;
(c)provision as to when an investment is to be regarded as made or disposed of;
(d)anti-avoidance provision.
(3)Regulations under this section may—
(a)amend this Chapter;
(b)make different provision for different purposes;
(c)contain incidental, supplemental, consequential and transitional provision and savings.]
Textual Amendments
F1Pt. 13 Ch. 5F inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2)