- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
31(1)The Commissioners may by regulations amend Part 1, 2 or 3 of this Schedule.
(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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: