OpenLegislation

Paragraph 11 I1I2I3I4I5

The Commissioners for HMRC may by regulations amend this Part of this Schedule so as to—

(a)

change references to 15 days (or to another number of days resulting from the previous exercise of powers under this sub-paragraph) to references to a greater or lesser number of days;

(b)

change references to 30 days (or to another number of days resulting from the previous exercise of powers under this sub-paragraph) to references to a greater or lesser number of days;

(c)

increase or reduce the percentage specified in paragraph 5(4);

(d)

increase or reduce the percentage specified in paragraph 5(5);

(e)

increase or reduce the percentage specified in paragraph 8(3).

Annotations

Commencement

I1

Sch. 26 para. 11 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)

I2

Sch. 26 para. 11 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)

I3

Sch. 26 para. 11 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2

I4

Sch. 26 para. 11 in force at 28.3.2025 for specified purposes by S.I. 2025/399, reg. 2

I5

Sch. 26 para. 11 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(2)