[F119(1)The Scottish Ministers may by order amend paragraph 4(2) so as to substitute, for the percentage figure for the time being specified there, a different percentage figure.S
(2)The Scottish Ministers may by order amend paragraph 2(1)(b), 3(1)(b) or 11(4) so as to substitute, for the figure for the time being specified there, a different figure.
(3)The Scottish Ministers may by order modify this schedule so as to make provision for or about reliefs from the additional amount and, in particular, may—
(a)add a relief,
(b)modify any relief,
(c)remove any relief.
(4)The Scottish Ministers may by regulations modify the following provisions of this schedule—
(a)Parts 2 (except paragraphs 2(1)(b) and 3(1)(b)) and 4 so far as relating to the application of this schedule in relation to—
(i)partnerships,
(ii)trusts,
(b)Part 6 (except paragraph 11(4)),
(c)paragraph 20.
(5)An order under sub-paragraph (3) may modify any other enactment that the Scottish Ministers consider appropriate.]