Schedule 19C, Part 5, paragraph 12

The Treasury may by regulations amend this Schedule so as to— vary or omit any of paragraphs (a), (b) and (c) of paragraph 2(1); change the percentage figure specified in the definition of “surrender limit” in paragraph 3(2); amend paragraph 6 (meaning of “relevant contract”); amend paragraph 9 (exclusions from the operation of this Schedule).

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Source: legislation.gov.uk · retrieved 2026-09-04