{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-22/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-22/paragraph-2.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/22/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The Commissioners for Her Majesty's Revenue and Customs may by regulations amend paragraph 1.\n(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.\n(3) Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made; but—\n(a) the time must be no earlier than 6 April 2014, and\n(b) the provision must not increase any person's liability to tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/22/paragraph/2",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}