Version Superseded: 06/04/2024
Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 11.
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)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
