Finance Act 2014

Amendment of section 141 of Finance Act 1992 (regulations)

64. Section 141 of the Finance Act 1992 is amended by inserting the following after subsection (3A):

“(3B) The Minister may make such regulations as he or she considers necessary or expedient for the purpose of prescribing one or more than one formula or other means of calculation for the purposes of the amount referred to in section 135D(2)(b).”.