282 Orders and regulations
Finance Act 2004 (2004 c 12) | Legislation

282  Orders and regulations

[(A1)     Any order or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Part may include provision having effect in relation to times before the order is, or regulations are, made if that provision does not increase any person's liability to tax.

(A2)     Subsection (A1) does not limit any specific power to make

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