Part 4Stamp duty land tax
Supplementary provisions
112Power to amend certain provisions before implementation
(1)
The Treasury may by regulations amend the following provisions of this Part—
(a)
Schedule 5 (amount of tax chargeable: rent);
(b)
subsection (2) of section 55 (amount of tax chargeable: general) so far as relating to the thresholds at which different rates of tax become payable.
F1(2)
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(3)
A statutory instrument containing regulations under this section shall not be made unless a draft of the instrument has been laid before and approved by resolution of the House of Commons.
(4)
The power conferred by this section is not exercisable after the implementation date.