Paragraph 31

(1)

The Commissioners may by regulations amend Part 1, 2 or 3 of this Schedule.

(2)

Regulations under this paragraph may (for example)—

(a)

add to the cases in which paragraph 1(2) is to apply or is to cease to apply;

(b)

add to the cases in which paragraph 9(2) is 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 not be earlier than 6 April 2016, and

(b)

the provision must not increase any person's liability to tax.

(4)

Regulations under this paragraph may include—

(a)

supplementary or incidental provision;

(b)

consequential amendments of the Table in section 98 of TMA 1970 (information requirements: penalties).

(5)

Power to make regulations under this paragraph is exercisable by statutory instrument.

(6)

A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.

Notes on Schedule 4

F1: Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

C1: Sch. 4 modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 19 (with reg. 18(2))