# Taxation of Chargeable Gains Act 1992, Paragraph 45


(1) Regulations under this Part of this Schedule—
(a) may make different provision for different purposes, and
(b) may make supplementary, incidental, consequential or transitional or saving provision.
(2) Regulations under this Part of this Schedule may make provision having effect in relation to times before the regulations are made.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5AAA/paragraph/45 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5AAA/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.