Introduction Details of the Sections Section 156 – Modification of reliefs
320.Subsection (1) provides a power for the Treasury to amend this part to provide further reliefs or exemptions from the tax. Paragraph (b) provides a power for regulations to amend or repeal any of the relief and exemption provisions in sections 132 to 155 and make any consequential amendments.
321.Subsection (2) sets out that further relief or exemption includes provision to additional persons and categories of person or to additional cases or circumstances.