# Finance Act 2021, Paragraph 11


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).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.