[Part 5 Power to Change When Relief is Available]
Finance Act 2003 (2003 c 14) | Legislation

[Part 5 Power to Change When Relief is Available]

[Power to change the cases in which relief is available

12

(1)     The Treasury may by regulations—

(a)     amend the meaning of “[qualifying land]â€, [or]

[(b)     make other provision about the availability of relief under this Schedule, including provision—

(i)     adding, removing or altering, or otherwise about, conditions that must be met in order for relief to be available,

(ii)     about the withdrawal of relief, or

(iii)     about returns where relief is withdrawn].

(2)     Regulations under this paragraph may not remove

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