[271E Power to impose requirements on schemes]

[271E  Power to impose requirements on schemes]

[(1)     The Treasury may by regulations—

(a)     provide that a section 271A scheme of a description specified in the regulations must comply with requirements specified in the regulations, and

(b)     impose requirements on the operator of such a scheme.

(2)     In making regulations under this section in relation to a description of section 271A scheme, the Treasury must have regard to any requirements imposed in relation to comparable authorised schemes by or under this Act.

(3)     Regulations under this section may describe requirements by reference to—

(a)     rules made or to be made by

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