Paragraph 15 F1
(1)
The Commissioners for Her Majesty's Revenue and Customs may by regulations amend paragraph 14.
(2)
Regulations under this paragraph may (for example) add to the cases in which paragraph 14 is to apply or is to cease to apply.
(3)
Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made; but—
(a)
the time must be no earlier than 6 April 2012, and
(b)
the provision must not increase any person's liability to tax.
(4)
In relation to regulations under this paragraph made during 2013, sub-paragraph (3) has effect with the omission of paragraph (b) so long as the time in question is no earlier than 6 April 2013.
Annotations
Textual amendments
- F1
Sch. 18 paras. 15-17 inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 47(3)