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81(1)The Treasury may, by order made by statutory instrument, make such amendments of this Schedule as they consider appropriate in consequence of—
(a)any change made to or replacement of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (or any replacement),
(b)any change made to the FSA Handbook, or
(c)any change in international accounting standards, UK GAAP or US GAAP.
(2)An order under this paragraph may have retrospective effect in relation to—
(a)any chargeable period in which the order is made, or
(b)in the case of an order made on or before 31 December 2011, any chargeable period ending on or after 1 January 2011.
(3)A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
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