# Finance Act 2021, Paragraph 14


(1) The Commissioners may by regulations amend or otherwise modify the following provisions of this Part of this Schedule—
(a) paragraph 6 (non-de minimis claims to be made after financial year);
(b) paragraph 7 (non-de minimis claims to be made in tax return);
(c) paragraph 8(3) (assumptions in determining if claim is de minimis).
(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)).
(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.
(4) No regulations under this paragraph may be made after 31 March 2023.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.