SCHEDULE 8Enforcement by deduction from accounts
PART 1Scheme for enforcement by deduction from accounts
Power to modify amounts and time limits
19
(1)
The Commissioners may by regulations amend any of the following provisions by substituting a different amount for the amount for the time being specified there—
(a)
paragraph 2(2) (requirement that relevant sum is a minimum amount);
(b)
paragraph 4(6) and (8) (threshold for safeguarded amount);
(c)
paragraph 14(3) or (4) (level of penalties).
(2)
The Commissioners may by regulations amend any of the following provisions by substituting a different period for the period for the time being specified there—
(a)
paragraph 3(4) (time limit for complying with information notices);
(b)
paragraph 6(2) (time limit for complying with hold notices);
(c)
paragraph 8(3) or (5) (time limit for notifying HMRC of effects of hold notice);
(d)
paragraph 9(3) (cancellation etc of hold notice: time limit for cancelling or adjusting arrangements);
(e)
paragraph 10(5) (time limit for making objections);
(f)
paragraph 11(1) (time limit for consideration of objections);
(g)
paragraph 11(6) (consideration of objections: time limit for cancelling or adjusting arrangements);
(h)
paragraph 12(8) (appeals: time limit for compliance with court order).