Taxation (International and Other Provisions) Act 2010 section 498

Regulations

Section 498 sets out the scope and flexibility of regulations that may be made by statutory instrument under Part 10 of the Act.

• Regulations under Part 10 may make different provision for different cases or circumstances, allowing tailored rules where needed.
• Regulations may include supplementary, incidental, and consequential provisions to support the main rules.
• Transitional provisions and savings may be included to manage the changeover from old rules to new ones.
• This section provides the legal framework ensuring that regulations made under Part 10 can be sufficiently flexible and comprehensive.