Part 2 U.K. Income tax, corporation tax and capital gains tax_general

Other business and investment measures U.K.

40 Individual investment plan regulations U.K.

In section 701 of ITTOIA 2005 (investment plan regulations: general and supplementary), insert at the end—

“(4) They may include provision having effect in relation to times before they are made if the provision does not impose or increase any liability to tax.

(5) They may make different provision for different cases or circumstances.”