# Finance Act 2016, Paragraph 54


The power to make regulations under section 122(6)(c) of FA 2015 (country- by-country reporting: incidental etc provision that may be included in regulations) includes power to amend paragraph 7 above.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.