Paragraph 2
(1)
The Commissioners for Her Majesty's Revenue and Customs may by regulations amend paragraph 1.
(2)
Regulations under this paragraph may (for example) add to the cases in which paragraph 1 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 2014, and
(b)
the provision must not increase any person's liability to tax.