{
  "url": "https://openlegislation.uk/finance-act-2004/section-315E",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-315E.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/315E",
  "kind": "section",
  "number": "315E",
  "heading": "Regulations to vary amounts",
  "text": "(1) The Treasury may by regulations make provision for the purpose of varying any of the amounts specified in section 315 or 315A.\n(2) Regulations under this section—\n(a) must be made by statutory instrument, and\n(b) may not be made unless a draft has been laid before and approved by resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 315-315E substituted for s. 315 (18.3.2026) by Finance Act 2026 (c. 11), s. 216(2)(b) (with s. 219)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/315E",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}