282(A1)  Any order or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Part may include provision having effect in relation to times before the order is, or regulations are, made if that provision does not increase any person's liability to tax.

282(A2)  Subsection (A1) does not limit any specific power to make provision by an order or regulations in relation to times before the order is, or regulations are, made.

282(1)  Any power of the Treasury or the Commissioners for Her Majestyʼs Revenue and Customs to make any order or regulations under this Part is exercisable by statutory instrument.

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