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17(1)The Board may by regulations provide—
(a)for the assessment and collection of tax charged in accordance with the preceding provisions of this Schedule;
(b)for the transition from the law in force for earlier years of assessment to the law as modified by this Schedule and for the modification for that purpose of the law applicable to the year 1971-72 and later years of assessment,
(c)for modifying the provisions of this Schedule in relation to syndicates continuing for more than two years after the end of an underwriting year;
(d)for giving relief from capital gains tax in cases of an underwriter dying while carrying on his business; and
(e)for giving credit for foreign tax.
(2)Regulations under this paragraph shall be made by statutory instrument, which shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.
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