Part 2Income tax, corporation tax and capital gains tax_general
Other business and investment measures
40Individual investment plan regulations
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.