Finance Act 2016

23(1)The Treasury may by regulations amend paragraph 22(1) to vary the amount for the time being specified in paragraph (b).U.K.

(2)Regulations under this paragraph are to be made by statutory instrument.

(3)A statutory instrument under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.

Commencement Information

I1Sch. 20 para. 23 in force at 1.1.2017 by S.I. 2016/1249, reg. 2