14(1)The Treasury may by regulations amend this Schedule.U.K.
(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;
[F1(c)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).
Textual Amendments
F1Sch. 34 para. 14(2)(c)(d) inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 8