Paragraph 14
United Kingdom
The Treasury may by regulations amend this Schedule.
An amendment made by virtue of sub-paragraph (1) may, in particular—
vary or remove any of the conditions set out in paragraphs 2 to 12;
add new conditions;
vary any of the circumstances described in paragraphs 13B to 13D in which a person is treated as meeting a threshold condition (including by amending paragraph 13A);
add new circumstances in which a person will be so treated.
Regulations under sub-paragraph (1) may include any amendment of this Part of this Act that is appropriate in consequence of an amendment made by virtue of sub-paragraph (1).
Annotations
Textual amendments
- F1
Sch. 34 para. 14(2)(c)(d) inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 8