Related Commentary  

109(1)  The Treasury may if they consider it expedient in the public interest make provision by regulations for the variation of this Part in its application to land transactions of any description.

109(2)  The power conferred by this section includes, in particular, power to alter–

(a)the descriptions of land transaction that are chargeable or notifiable;

(b)the descriptions of land transaction in respect of which tax is chargeable at any existing rate or amount, or in respect of which tax is calculated in accordance with any particular provision.

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