# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/22/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-22/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.