{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-6/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-6/paragraph-7.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) The Commissioners for Her Majesty's Revenue and Customs may by regulations amend Part 1 of this Schedule.\n(2) Regulations under this paragraph may (for example) add to the cases in which paragraph 1(2) is to apply.\n(3) Regulations under this paragraph must not increase any person's liability to tax.\n(4) Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made; but the time must be no earlier than 6 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/6/paragraph/7",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}