Part 2Key concepts
Power to vary what is a taxable disposal
I111Taxable disposals: power to vary
1
The Scottish Ministers may, by order, make provision to produce the result that—
a
a disposal which would otherwise be a taxable disposal is not a taxable disposal,
b
a disposal which would otherwise not be a taxable disposal is a taxable disposal.
2
The order may, in particular—
a
confer exemption by reference to certificates issued by the Tax Authority and to conditions set out in certificates,
b
allow the Tax Authority to direct requirements to be met before certificates can be issued.
3
The order may modify any enactment (including this Act).