(1) The Treasury may by regulations make provision for or in connection with varying the way in which any relevant tax would, apart from the regulations, have effect in relation to, or in connection with, any of the following -

(a) anything done for the purpose of, in relation to, or by or under or in consequence of, a relevant order;

(b) any securities, or any property, rights or liabilities, which are transferred, extinguished or otherwise affected by any provision made by or under a relevant order;

(c) any securities issued by, or any property, rights or liabilities of, any transferee which have not been transferred by or under a relevant order;

(d) any securities issued by, or any property, rights or liabilities of, any relevant institution which have not been so transferred.

(2) The provision that may be made by the regulations includes provision for or in connection with any of the following-