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Section 247 Power to amend Schedule 20 (exceptions)I1I2I3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The Treasury may by regulations made by statutory instrument amend Schedule 20 (exceptions) to make provision about exceptions for the purposes of section 223(1) (prohibited interaction with HMRC).

(2)

Regulations under this section may in particular—

(a)

add an exception, or

(b)

delete or amend an exception for the time being included in the Schedule.

(3)

Regulations under this section may—

(a)

make different provision for different purposes;

(b)

make transitional or saving provision.

(4)

A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

Annotations

Commencement

I1

S. 247 not in force at Royal Assent, see s. 249(2)

I2

S. 247 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3

S. 247 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)