Point in time view as at 31/12/2020.
Finance Act 2016, Paragraph 31 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
31(1)The Commissioners may by regulations amend Part 1, 2 or 3 of this Schedule.U.K.
(2)Regulations under this paragraph may (for example)—
(a)add to the cases in which paragraph 1(2) is to apply or is to cease to apply;
(b)add to the cases in which paragraph 9(2) is to apply.
(3)Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made, but—
(a)the time must not be earlier than 6 April 2016, and
(b)the provision must not increase any person's liability to tax.
(4)Regulations under this paragraph may include—
(a)supplementary or incidental provision;
(b)consequential amendments of the Table in section 98 of TMA 1970 (information requirements: penalties).
(5)Power to make regulations under this paragraph is exercisable by statutory instrument.
(6)A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
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