Modifications etc. (not altering text)
C1Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)
7(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations amend Part 1 of this Schedule.U.K.
(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.
8(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision specifying how any notice required to be given to an officer of Revenue and Customs under Part 1 of this Schedule is to be given.U.K.
(2)In sub-paragraph (1) the reference to Part 1 of this Schedule is to that Part as amended from time to time by regulations under paragraph 7.
9(1)Regulations under paragraph 7 or 8 may include supplementary or incidental provision.U.K.
(2)The powers to make regulations under paragraphs 7 and 8 are exercisable by statutory instrument.
(3)A statutory instrument containing regulations under paragraph 7 or 8 is subject to annulment in pursuance of a resolution of the House of Commons.