Section 33 Power to modify reliefsI1
(1)
Regulations may—
(a)
create an additional relief from tax,
(b)
modify an existing relief, or
(c)
remove a relief.
(2)
The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
(3)
The regulations may amend any enactment relating to the tax.
Annotations
Commencement
- I1
S. 33 in force at 18.10.2017 by S.I. 2017/955, art. 2(c)