33Power to modify reliefs
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(1)Regulations may—
(a)create an additional relief from tax,
(b)modify an existing relief, or
(c)remove a relief.
(2)The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
(3)The regulations may amend any enactment relating to the tax.