SCHEDULES
SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc
PART 2Regulations
7
1
The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend Part 1 of this Schedule.
2
Regulations under this paragraph may (for example) add to the cases in which paragraph 1(2) is to apply.
3
Regulations under this paragraph must not increase any person’s liability to tax.
4
Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made; but the time must be no earlier than 6 April 2014.