# Finance Act 2011, Paragraph 23


In section 282(1A) (orders and regulations subject to Commons-only draft affirmative procedure)—
(a) for “227(5A),” substitute “ 237B(11), ”, and
(b) after “242(5)” insert “ , no order may be made under section 228(2) which specifies an amount for any tax year less than the annual allowance for the immediately preceding tax year and no order may be made under section 238A which increases any person's liability to tax ”.

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.