The Commissioners for Her Majesty's Revenue and Customs may make regulations—
(a) as respects the conduct of appeals against assessments and decisions on claims under the 1992 Act,
(b) entitling persons, in addition to those who would be so entitled apart from the regulations, to be parties to such appeals,
(c) regulating the time within which such appeals or claims may be brought or made,
(d) where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions,
(e) authorising an officer of Revenue and Customs, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an officer of Revenue and Customs.
Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.
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Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and
(c) provisions authorising the giving of conditional decisions where, under section 46D of this Act or Tribunal Procedure Rules, . . . questions on an appeal against an assessment or a decision on a claim may go partly to one tribunal and partly to another.
Regulations under this section—
(a) shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and
(b) shall have effect notwithstanding anything in this Act.