13(1)The Treasury may by order amend any of paragraphs 2 to 12.
(2)The provision that may be made by an order under this paragraph includes provision—
(a)adding to, or varying, the descriptions of contract which are derivative contracts within paragraph 2 or removing any such description of contract, or
(b)adding to, or varying, the descriptions of contracts which are excluded under paragraph 4 or removing any such description of contract.
(3)The provision that may be made under sub-paragraph (2)(b), in relation to contracts which are excluded under paragraph 4, includes provision adding to, or varying, the provisions which qualify the exclusion of contracts under that paragraph or removing any such qualifying provision.
(4)To the extent that an order under this paragraph includes provision—
(a)varying the requirements under paragraph (a) or (b)of sub-paragraph (1) of paragraph 3 as to the treatment of a contract for accounting purposes, or
(b)adding to, or varying, the descriptions of contracts which fall within sub-paragraph (2) of that paragraph,
it may provide for such variations to have effect in relation to accounting periods which end on or after the day on which the order comes into force (whenever beginning).
(5)The power to make an order under this paragraph includes power—
(a)to make different provision for different cases, and
(b)to make such consequential, supplementary, incidental or transitional provisions, or savings, as appear to the Treasury to be necessary or expedient (including provision amending any enactment or any instrument made under an enactment).