{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-31.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/4/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "(1) The Commissioners may by regulations amend Part 1, 2 or 3 of this Schedule.\n(2) Regulations under this paragraph may (for example)—\n(a) add to the cases in which paragraph 1(2) is to apply or is to cease to apply;\n(b) add to the cases in which paragraph 9(2) is to apply.\n(3) Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made, but—\n(a) the time must not be earlier than 6 April 2016, and\n(b) the provision must not increase any person's liability to tax.\n(4) Regulations under this paragraph may include—\n(a) supplementary or incidental provision;\n(b) consequential amendments of the Table in section 98 of TMA 1970 (information requirements: penalties).\n(5) Power to make regulations under this paragraph is exercisable by statutory instrument.\n(6) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/4/paragraph/31",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}