Section 270BNC Power to amend meaning of “special tax site qualifying expenditure” etcF1F2F4F9

change the conditions that must be met in order for qualifying expenditure to be “special tax site qualifying expenditure” for the purposes of this Part (whether by adding, removing or altering conditions) F5, or

make provision adding, removing or altering, or otherwise about, circumstances in which qualifying expenditure is to be treated as if it were—

including provision about assessments, adjustments to assessments, returns, amendments of returns and penalties.

may not remove the requirement for the building or structure to be situated in an area that is a F6special tax site, but

may alter the time when that requirement must be satisfied.

make provision by reference to the expenditure, the building or structure, the person who incurred the expenditure or a person who is or has been connected with that person;

impose conditions relating to accounts or other records;

impose other conditions requiring a person to take steps specified in the regulations;

make different provision for different purposes;

include incidental, supplementary, consequential, transitional or transitory provision.

may amend, repeal or otherwise modify section 270BNA and other provisions of this Part, and

where made under subsection F7(1)(b) or (3)(e), may amend, repeal or otherwise modify other provisions of this Act or provisions of another Act.