[F1213PPower to make regulations about chargeU.K.
(1)The Treasury may by regulations make provision about the high income excess relief charge.
(2)The provision may include modifications of any provision made in sections 213A to 213O.
(3)The provision may include provision consequential on, or supplementary or incidental to, the provision made by those sections and transitional provisions (including provision making modifications of enactments).
(4)The provision may not include provision increasing any person's liability to tax.
(5)“Modifications” includes amendments.]
Textual Amendments
F1Ss. 213A-213P and cross-heading inserted (with effect for tax year 2011-12 and subsequent tax years in accordance with Sch. 2 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 2 para. 2; which insertion fell without ever having effect as a result of the repeal (10.12.2010) of the affecting provision by The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010 (S.I. 2010/2938), arts. 1, 2