# Finance Act 2014, Paragraph 31


(1) The Treasury may by regulations amend this Schedule (apart from this paragraph).
(2) An amendment by virtue of sub-paragraph (1) may, in particular, add, vary or remove conditions or categories (or otherwise vary the meaning of “ avoidance-related rule ”).
(3) 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).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.