Sch 19C para 12
The Treasury may by regulations amend this Schedule so as to— (a) vary or omit any of paragraphs (a) , (b) and (c) of paragraph 2(1) ; (b) change the percentage figure specified in the definition of “surrender limit” in paragraph 3(2) ; (c) amend paragraph 6 (meaning of “ relevant contract ”); (d) amend paragraph 9 (exclusions from the operation of this Schedule).