# Finance (No. 2) Act 2017, Paragraph 14


(1) The Treasury may by regulations add to the categories of persons who, in relation to arrangements mentioned in paragraph 1, are for the purposes of this Schedule persons who enabled the arrangements.
(2) The Treasury may by regulations provide that a person who would otherwise be regarded for the purposes of this Schedule as having enabled arrangements is not to be so regarded where conditions prescribed by the regulations are met.
(3) Regulations under this paragraph may—
(a) amend this Part of this Schedule;
(b) make supplementary, incidental, and consequential provision, including provision amending any other Part of this Schedule;
(c) make transitional provision.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.