# Finance Act 2016, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/4/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.