Schedule 11, Part 5, paragraph 105(4)

Regulations may— modify or disapply an enactment; provide for an action to have or not have specified consequences; provide for specified classes of property (including securities), rights or liabilities to be treated, or not treated, in a specified way; withdraw or restrict a relief; extend, restrict or otherwise modify a charge to tax; provide for matters to be determined by the Treasury in accordance with provision made by or in accordance with the regulations.

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Source: legislation.gov.uk · retrieved 2026-09-04