Textual Amendments
F1Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)
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.