SCHEDULES
SCHEDULE 4Pensions: lifetime allowance: transitional provision
PART 6Interpretation and regulations
Regulations
31
1
The Commissioners may by regulations amend Part 1, 2 or 3 of this Schedule.
2
Regulations under this paragraph may (for example)—
a
add to the cases in which paragraph 1(2) is to apply or is to cease to apply;
b
add to the cases in which paragraph 9(2) is to apply.
3
Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made, but—
a
the time must not be earlier than 6 April 2016, and
b
the provision must not increase any person's liability to tax.
4
Regulations under this paragraph may include—
a
supplementary or incidental provision;
b
consequential amendments of the Table in section 98 of TMA 1970 (information requirements: penalties).
5
Power to make regulations under this paragraph is exercisable by statutory instrument.
6
A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.