Paragraph 35

Section 283 (transitionals and savings) is amended as follows.

After subsection (3) insert—

“(3A)

The Treasury may by order make any transitional provision which may appear appropriate in consequence of, or otherwise in connection with, any amendment (or repeal or revocation) made in this Part by any enactment contained in an Act passed after this Act (an “amending Act”).

(3B)

An order under subsection (3A) may, in particular, include savings from the effect of any amendment (or repeal or revocation) made by the amending Act.

(3C)

An order under subsection (2) or (3A) may include provision having effect in relation to times before it is made if it does not increase any person's liability to tax.”

In subsections (4) and (5), after “(2)” insert “ or (3A) ”.