Paragraph 42 F1
(1)
The Treasury may by regulations make provision for the purpose of varying any of the amounts specified in paragraph 39 or 40.
(2)
Regulations under this paragraph may include incidental or transitional provision.
Annotations
Textual amendments
- F1
Sch. 17 paras. 39-42 substituted for Sch. 17 paras. 39-44 (18.3.2026) by Finance Act 2026 (c. 11), s. 216(3)(b) (with s. 219)
Notes on Schedule 17
Modifications
- C1
Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
Notes on Penalty for failure to comply with duties under Part 1 ...
Textual amendments
- F1
Words in Sch. 17 para. 39 cross-heading omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 216(3)(a) (with s. 219)