64Regulations about deferral of tax
(1)The Welsh Ministers may by regulations—
(a)make provision for the deferral of tax in cases where the deferred consideration consists of rent (within the meaning given in Schedule 6);
(b)make provision applying this Chapter (with such modifications as may be specified in the regulations) to cases where the consideration to which a deferral request relates, or any element of that consideration, consists of—
(i)the carrying out of works of construction, improvement or repair of a building or other works to enhance the value of land, or
(ii)the provision of services (other than the carrying out of such works);
(c)make provision for WRA to make variations under section 62 without the buyer giving notice of a request under subsection (1) of that section (whether by agreement with the buyer or by imposition).
(2)Regulations under subsection (1) may make such modifications of this Act as the Welsh Ministers consider necessary or expedient.