102(1)  The Treasury may by regulations make provision for and in connection with the application of the relevant taxes in relation to–

(a)the Pension Protection Fund,

(b)the Fraud Compensation Fund, and

(c)the Board of the Pension Protection Fund,

and in relation to any person in connection with either of those Funds or that Board.

102(2)  The provision that may be made by the regulations includes provision imposing any of the relevant taxes (as well as provision for exemptions or reliefs).

102(3)  The relevant taxes are–

(a)income tax,

(b)capital gains tax,

(c)corporation tax,

(d)inheritance tax,

(e)value added tax, and

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