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Finance Act 2021

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Changes over time for: Paragraph 11

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Version Superseded: 06/04/2024

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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Point in time view as at 01/03/2024.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, Paragraph 11. Help about Changes to Legislation

11U.K.The Commissioners for HMRC may by regulations amend this Part of this Schedule so as to—

(a)change references to 15 days (or to another number of days resulting from the previous exercise of powers under this sub-paragraph) to references to a greater or lesser number of days;

(b)change references to 30 days (or to another number of days resulting from the previous exercise of powers under this sub-paragraph) to references to a greater or lesser number of days;

(c)increase or reduce the percentage specified in paragraph 5(4);

(d)increase or reduce the percentage specified in paragraph 5(5);

(e)increase or reduce the percentage specified in paragraph 8(3).

Commencement Information

I1Sch. 26 para. 11 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)

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