74 Tax

74 Ìý°Õ²¹³æ

(1)     The Treasury may by regulations make provision about the fiscal consequences of the exercise of [the power to make a mandatory reduction instrument or] a stabilisation power.

(2)     Regulations may relate to—

(a)     capital gains tax;

(b)     corporation tax;

(c)     income tax;

(d)     inheritance tax;

(e)     stamp duty;

(f)     stamp duty land tax;

(g)     stamp duty reserve tax.

(3)     Regulations may apply to—

(a)     anything done in connection with an instrument or order;

(b)     things transferred or otherwise affected by virtue of an instrument or order;

(c)     a transferor or transferee under

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