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SCHEDULES

SCHEDULE 34Promoters of tax avoidance schemes: threshold conditions

PART 3Power to amend

14(1)The Treasury may by regulations amend this Schedule.

(2)An amendment made by virtue of sub-paragraph (1) may, in particular—

(a)vary or remove any of the conditions set out in paragraphs 2 to 12;

(b)add new conditions.

(3)Regulations under sub-paragraph (1) may include any amendment of this Part of this Act that is appropriate in consequence of an amendment made by virtue of sub-paragraph (1).