Commentary

B6.756 ATED—modification of reliefs

Business tax
Business tax | Commentary

B6.756 ATED—modification of reliefs

Business tax | Commentary

B6.756 ATED—modification of reliefs

The Treasury may by regulations amend the ATED legislation to provide further relief from tax (whether by modifying an existing relief or otherwise)1. They may amend or repeal any of the relief provisions described in B6.745–B6.755 and make any consequential amendments2.

Further relief includes provision to additional persons and categories of person or to additional cases or circumstances3.

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