Paragraph 136
Regulations under this Part of this Schedule—
(a)
may make different provision for different cases, and
(b)
may contain such supplementary, incidental and transitional provision as appears to the Inland Revenue to be appropriate.
Regulations under this Part of this Schedule—
may make different provision for different cases, and
may contain such supplementary, incidental and transitional provision as appears to the Inland Revenue to be appropriate.