Sch 1 para 125
(1) The Treasury may by regulations make provision, in relation to a case in which they consider that a provision of this Schedule changes the effect of a provision of TCGA 1992 that is re-enacted by this Schedule, for the purpose of returning the effect of the law to what it would have been if this Act had not been passed. (2) The power conferred by this paragraph may not be exercised on or after 6 April 2022.