46(1)  Provision may be made by order to produce the result that–

(a)a disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal;

(b)a disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal.

46(2)  Without prejudice to the generality of subsection (1) above, an order under this section may–

(za)confer exemption by reference to guidance (as it has effect from time to time) issued by–

(i)a body established by or under any enactment, or

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