Paragraph 19

(1)

The Commissioners may by regulations amend any of the following provisions by substituting a different amount for the amount for the time being specified there—

(a)

paragraph 2(2) (requirement that relevant sum is a minimum amount);

(b)

paragraph 4(6) and (8) (threshold for safeguarded amount);

(c)

paragraph 14(3) or (4) (level of penalties).

(2)

The Commissioners may by regulations amend any of the following provisions by substituting a different period for the period for the time being specified there—

(a)

paragraph 3(4) (time limit for complying with information notices);

(b)

paragraph 6(2) (time limit for complying with hold notices);

(c)

paragraph 8(3) or (5) (time limit for notifying HMRC of effects of hold notice);

(d)

paragraph 9(3) (cancellation etc of hold notice: time limit for cancelling or adjusting arrangements);

(e)

paragraph 10(5) (time limit for making objections);

(f)

paragraph 11(1) (time limit for consideration of objections);

(g)

paragraph 11(6) (consideration of objections: time limit for cancelling or adjusting arrangements);

(h)

paragraph 12(8) (appeals: time limit for compliance with court order).