PART 3

Annual tax on enveloped dwellings

Power to modify reliefs

Modification of reliefs
156
1
The Treasury may by regulations—
a
amend this Part for the purpose of providing further relief, or further exemptions, from tax (whether by modifying an existing relief or exemption or otherwise);
b
amend or repeal any of sections 132 to 155 for purposes not falling within paragraph (a);
c
make any amendment of any other provision of this Part that may be necessary in consequence of provision under paragraph (b).
2
In subsection (1)—
a
the reference to providing further relief from tax includes the provision of relief for additional persons or categories of person or in additional cases or circumstances;
b
the reference to providing further exemptions from tax includes the provision of exemptions for additional persons or categories of person or in additional cases or circumstances.
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2