71(1)  The Treasury may by regulations make provision in relation to any of the relevant taxes in consequence of Part 1 of the Pensions Act 2008 or Part 1 of the Pensions (No. 2) Act (Northern Ireland) 2008.

71(2)  The provision that may be made by regulations under this section includes provision imposing any of the relevant taxes (as well as provisions for exemptions or reliefs).

71(3)  The relevant taxes are–

(a)income tax,

(b)capital gains tax,

(c)corporation tax,

(d)inheritance tax,

(e)value added tax,

(f)stamp duty land tax,

(g)stamp duty, and

(h)stamp duty reserve tax.

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