[F1PART 5BU.K.Tax relief for social investments

Textual Amendments

F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1

CHAPTER 6U.K.Claims for relief

257PEPower to amend ChapterU.K.

(1)The Treasury may by order amend this Chapter.

(2)An order under this section may include consequential, incidental or transitional provision or savings, including consequential amendments, repeals or revocations of provision made by or under an enactment (including this Act) whenever passed or made.

(3)An order under this section may make different provision for different cases or purposes.

(4)An order under this section may, in particular, make provision for persons to be liable to penalties whose amount, or maximum amount, does not exceed £3,000.]

Modifications etc. (not altering text)

C1S. 257PE(2) modified by 1992 c. 12, Sch. 8B para. 8(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)