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Income Tax Act 2007
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614Sections 612 and 613: supplementary
This section has no associated Explanatory Notes
(1)Regulations under section 612 or 613 may make different provision for different cases.
(2)Regulations under either section may contain incidental, supplemental, consequential and transitional provision and savings.
(3)The incidental, supplemental and consequential provision may, in the case of regulations about sections 607 to 610, include modifications of—
(a)section 604 (deemed increase in repurchase price: price differences under repos), and
(b)section 605 (deemed increase in repurchase price: other income tax purposes).
(4)In this section and sections 612 and 613 “modifications” includes exceptions and omissions.
(5)Accordingly, a power in sections 612 and 613 to provide for a provision to apply with modifications in relation to a particular case includes power to provide for the provision not to apply in relation to that case.
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