- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
134(1)The Treasury may by regulations make further provision (in addition to that contained in Parts 1 to 5 of this Schedule) in consequence of, or otherwise in connection with, the provision made by sections 18, 19 and 23 of F(No.2)A 2023.
(2)Regulations under this paragraph may—
(a)amend any provision of the Income Tax Acts (including any provision of, or amendment made by, this Schedule);
(b)if made after 5 April 2024, be made so as to have effect for the tax year in which they are made;
(c)make different provision for different purposes;
(d)include transitional, transitory or saving provision.
(3)Regulations under this paragraph that increase any person’s liability to tax may not be made unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the House of Commons.
(4)No regulations under this paragraph may be made after 5 April 2026.
(5)In sub-paragraph (2) “amend” includes repeal or revoke.
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