SCHEDULES
SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance
PART 3Publishing details of persons found liable to penalties
Naming etc of persons assessed to penalty or penalties under paragraph 1
23
(1)
The Treasury may by regulations amend paragraph 22(1) to vary the amount for the time being specified in paragraph (b).
(2)
Regulations under this paragraph are to be made by statutory instrument.
(3)
A statutory instrument under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.