{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-257PE",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-257PE.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/257PE",
  "kind": "section",
  "number": "257PE",
  "heading": "Power to amend Chapter",
  "text": "(1) The Treasury may by order amend this Chapter.\n(2) An order under this section may include consequential, incidental or transitional provision or savings, including consequential amendments, repeals or revocations of provision made by or under an enactment (including this Act) whenever passed or made.\n(3) An order under this section may make different provision for different cases or purposes.\n(4) An order under this section may, in particular, make provision for persons to be liable to penalties whose amount, or maximum amount, does not exceed £3,000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 257PE(2) modified by 1992 c. 12, Sch. 8B para. 8(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/257PE",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}