{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-8/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-8/paragraph-19.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/8/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(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—\n(a) paragraph 2(2) (requirement that relevant sum is a minimum amount);\n(b) paragraph 4(6) and (8) (threshold for safeguarded amount);\n(c) paragraph 14(3) or (4) (level of penalties).\n(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—\n(a) paragraph 3(4) (time limit for complying with information notices);\n(b) paragraph 6(2) (time limit for complying with hold notices);\n(c) paragraph 8(3) or (5) (time limit for notifying HMRC of effects of hold notice);\n(d) paragraph 9(3) (cancellation etc of hold notice: time limit for cancelling or adjusting arrangements);\n(e) paragraph 10(5) (time limit for making objections);\n(f) paragraph 11(1) (time limit for consideration of objections);\n(g) paragraph 11(6) (consideration of objections: time limit for cancelling or adjusting arrangements);\n(h) paragraph 12(8) (appeals: time limit for compliance with court order).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/8/paragraph/19",
    "retrieved_at": "2026-10-29T09:06:40.127260+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."
}