Statute
Section 323C — Income Tax (Earnings and Pensions) Act 2003: Power to amend sections 323A and 323B
Text of the provision Official document
Power to amend sections 323A and 323B 323C 1 The Treasury may by regulations amend section 323A so as to alter the conditions which must be met for the exemption conferred by section 323A(1) to apply.
2 Regulations under subsection (1) may include any amendment of section 323B that is appropriate in consequence of an amendment made under subsection (1).
3 The Treasury must not make regulations under subsection (1) unless a draft of the regulations has been laid before and approved by a resolution of the House of Commons.
Official source: legislation.gov.uk
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