81(1)  The Treasury may by regulations make such transitional or consequential provision, or such savings (with or without modifications), as they may from time to time consider appropriate in consequence of, or otherwise in connection with, any provision of section 79 or 80 or Schedule 23 or 24 (or any repeal consequential on any such provision).

81(2)  The power conferred by subsection (1) includes power–

(a)to make different provision for different cases or different purposes;

(b)to amend any statutory instrument; and

(c)to make incidental or supplementary provision.

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