Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: Regulations 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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