10ZC(1)  The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision–

(a)which is passed or made at or before the time when the regulations are made, or

(b)which may be passed or made after that time.

10ZC(2)  “Relevant retrospective tax provision”  means a provision of the Income Tax Acts which–

(a)has retrospective effect, and

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