23 Taxation

Supplementary provisions

23 Ìý°Õ²¹³æ²¹³Ù¾±´Ç²Ô

(1)     The Treasury may by regulations make provision for varying the way in which any relevant tax would, apart from the regulations, have effect in relation to—

(a)     a new public scheme,

(b)     members of a new public scheme, or

(c)     a fund within section 21(1)(c).

(2)     Regulations under subsection (1) may include provision for treating a new public scheme as a registered pension scheme.

(3)     The Treasury may by regulations make provision for varying the way in which any relevant tax would, apart

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