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Legislation
Income Tax Act 2007

CHAPTER 6 Claims for relief

  • Section 257P Time for making claims for SI relief
  • Section 257PA Entitlement to claim
  • Section 257PB Compliance statements
  • Section 257PC Compliance certificates
  • Section 257PD Penalties for fraudulent certificate or statement etc
  • Section 257PE Power to amend Chapter
  1. Chapter 6 · Claims for relief
  2. Power to amend Chapter

Section 257PE | Power to amend Chapter

From legislation.gov.uk

(1)The Treasury may by order amend this Chapter.

(2)An order under this section may include consequential, incidental or transitional provision or savings, including consequential amendments, repeals or revocations of provision made by or under an enactment (including this Act) whenever passed or made.

(3)An order under this section may make different provision for different cases or purposes.

(4)An order under this section may, in particular, make provision for persons to be liable to penalties whose amount, or maximum amount, does not exceed £3,000.

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