Finance Act 2011, Paragraph 15 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F115(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations amend paragraph 14.
(2)Regulations under this paragraph may (for example) add to the cases in which paragraph 14 is to apply or is to cease to apply.
(3)Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made; but—
(a)the time must be no earlier than 6 April 2012, and
(b)the provision must not increase any person's liability to tax.
(4)In relation to regulations under this paragraph made during 2013, sub-paragraph (3) has effect with the omission of paragraph (b) so long as the time in question is no earlier than 6 April 2013.]
Textual Amendments
F1Sch. 18 paras. 15-17 inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 47(3)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
