112Power to amend certain provisions before implementation
(1)The Treasury may by regulations amend the following provisions of this Part—
(a)Schedule 5 (amount of tax chargeable: rent);
(b)subsection (2) of section 55 (amount of tax chargeable: general) so far as relating to the thresholds at which different rates of tax become payable.
(2)The regulations may make such consequential amendments of Schedule 6 (disadvantaged areas relief) as appear to the Treasury to be appropriate.
(3)A statutory instrument containing regulations under this section shall not be made unless a draft of the instrument has been laid before and approved by resolution of the House of Commons.
(4)The power conferred by this section is not exercisable after the implementation date.