{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-22.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/23/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Regulations",
  "text": "(1) Regulations under this Schedule may—\n(a) make different provision for different purposes;\n(b) provide for exceptions to any requirement imposed by the regulations;\n(c) make provision by reference to things specified in a notice that is—\n(i) published by HMRC in accordance with the regulations, and\n(ii) not withdrawn by a further notice;\n(d) make consequential, supplementary, incidental, transitional or saving provision.\n(2) Regulations under paragraph 1 (provision of data to HMRC on an ongoing basis) or 3 (due diligence and record-keeping) may make provision by reference to a document as amended from time to time.\n(3) Regulations under this Schedule are to be made by statutory instrument.\n(4) A statutory instrument containing regulations under paragraph 21 (power to change amount of penalties) which increase the amount of a penalty by more than is necessary to reflect a change in the value of money may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.\n(5) Any other statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/22",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}