# Finance (No. 2) Act 2015, 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).

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/8/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-8/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.