{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-13/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-13/paragraph-4.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/13/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) The Treasury may by regulations made by statutory instrument—\n(a) amend paragraph 3(6)(b)(i) by substituting a different amount for the one that is for the time being specified there;\n(b) amend paragraph 3(6)(b)(ii) by substituting a different percentage for the one that is for the time being specified there.\n(2) A statutory instrument containing regulations under this paragraph—\n(a) is subject to annulment in pursuance of a resolution of the House of Commons, if the regulations increase the specified amount by no more than is necessary to reflect changes in the value of money;\n(b) otherwise, may not be made unless a draft of the instrument has been laid before and approved by 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/2020/14/schedule/13/paragraph/4",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}