# Finance Act 2021, Paragraph 5


(1) The Treasury may by regulations amend this Part of this Schedule so as to—
(a) add, amend or remove categories of information for the purposes of determining the amount of a penalty under paragraph 3;
(b) amend the relevant percentage specified in that paragraph for the withholding of information in any category.
(2) Regulations under this paragraph may include consequential provision, including provision amending, repealing or revoking any provision of an Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it).
(3) In sub-paragraph (2) “subordinate legislation” has the same meaning as in the Interpretation Act 1978.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/25/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-25/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.