(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).