40(1)  The Treasury may by order add to, repeal or otherwise amend any of paragraphs 16, 18(8) to (16), 20(8) to (16), 22 and 25.

40(2)  An order under this paragraph may make consequential amendments of this Schedule.

40(3)  An order under this paragraph may have retrospective effect in relation to–

(a)any chargeable period in which the order is made, or

(b)in the case of an order made on or before 31 December 2011, any chargeable period ending on or after 1 January 2011.

40(4)  Orders under this paragraph are to be made by statutory instrument.

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