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;
F1c
vary any of the circumstances described in paragraphs 13B to 13D in which a person is treated as meeting a threshold condition (including by amending paragraph 13A);
d
add new circumstances in which a person will be so treated.
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).