Section 112 | Power 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.

(2)Repealed^F1

(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.