Taxation of Chargeable Gains Act 1992 (c. 12)
This section has no associated Explanatory Notes
318(1)Amend section 287 (powers to make orders or regulations under enactments relating to the taxation of chargeable gains) as follows.
(2)In subsection (1) (powers to be exercisable by statutory instrument) for “subsection (2)” substitute “subsections (2) and (2A)”.
(3)After subsection (2) insert—
“(2A)Subsection (1) above shall not apply in relation to any power conferred by TIOPA 2010 (see instead section 372 of that Act).”