14.9.1 Discriminatory and specific changes in tax law should be dealt with in accordance with Section 14.6 (Discriminatory, Specific and General Changes in Law).
14.9.2 Whichever approach is adopted on General Changes in Law, all costs arising from changes in tax law that are general should be for the account of the Contractor, except as stated in Section 14.10 (Changes in VAT) in relation to changes in VAT legislation.
14.9.3 Save as otherwise expressly permitted by this guidance (e.g. gross up on certain termination payments or change in VAT regime), Authorities should not provide tax indemnities to the Contractor, and the Change of Law provisions should not be used as a device to transfer tax risk.218
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218 If a change of tax law does however fall within the Discriminatory Change in Law or Specific Change in Law provisions, the normal protections available to the Contractor would apply. The loss of charitable status which a Contractor could suffer as a result of any General Change of Law would not fall within these categories.