{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-14.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) The Commissioners may by regulations amend or otherwise modify the following provisions of this Part of this Schedule—\n(a) paragraph 6 (non-de minimis claims to be made after financial year);\n(b) paragraph 7 (non-de minimis claims to be made in tax return);\n(c) paragraph 8(3) (assumptions in determining if claim is de minimis).\n(2) Regulations under this paragraph may include supplementary, incidental, consequential or transitional provision (including provision amending or otherwise modifying a provision of this Part of this Schedule not mentioned in sub-paragraph (1)).\n(3) Regulations under this paragraph are of no effect in relation to a 2020 claim or 2021 claim made before the regulations come into force.\n(4) No regulations under this paragraph may be made after 31 March 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/14",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}