# Finance Act 2000, Paragraph 101


(1) The Inland Revenue may by regulations alter the amounts for the time being specified in sub-paragraph (3)(a) and (b) and sub-paragraph (5) of paragraph 94 (quantitative restrictions on allowances).
(2) The regulations may contain such incidental, supplementary and transitional provisions as appear to the Inland Revenue to be appropriate.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/101 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.