SCHEDULES

SCHEDULE 34Promoters of tax avoidance schemes: threshold conditions

PART 3Power to amend

14

1

The Treasury may by regulations amend this Schedule.

2

An amendment made by virtue of sub-paragraph (1) may, in particular—

a

vary or remove any of the conditions set out in paragraphs 2 to 12;

b

add new conditions.

3

Regulations under sub-paragraph (1) may include any amendment of this Part of this Act that is appropriate in consequence of an amendment made by virtue of sub-paragraph (1).