Income Tax Act 2007 section 927

Regulation-making powers: general

Section 927 confirms that regulations made under this Chapter may be tailored to apply differently depending on the circumstances.

• Regulations made under this Chapter are not required to be uniform in their application.
• Different provision may be made for different cases or scenarios.
• This gives the regulation-maker flexibility to address varying circumstances appropriately.
• The section is derived from paragraph 8(4) of Schedule 23A to the Income and Corporation Taxes Act 1988.