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Changes over time for: Cross Heading: Power to amend figures by regulations


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2024
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Power to amend figures by regulations.

Changes to Legislation
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Power to amend figures by regulationsU.K.
18(1)The Commissioners for HMRC may by regulations—U.K.
(a)amend paragraph 5(9) so as to increase or reduce the maximum number of penalty points for a group of returns;
(b)amend paragraph 8(4) so as to increase or reduce the number of months;
(c)amend paragraph 8(5) so as to increase or reduce the number of months;
(d)amend paragraph 15(4) so as to increase or reduce the amount of the penalty.
(2)Regulations under sub-paragraph (1)(a) may also amend column 3 of the table in paragraph 10.
(3)Regulations under this paragraph—
(a)are to be made by statutory instrument;
(b)may include transitional, transitory and saving provision.
(4)A statutory instrument containing regulations under this paragraph may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.
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