Sch 8 para 19
(1) The Commissioners may by regulations amend any of the following provisions by substituting a different amount for the amount for the time being specified there— (a) paragraph 2(2) (requirement that relevant sum is a minimum amount); (b) paragraph 4(6) and (8) (threshold for safeguarded amount); (c) paragraph 14(3) or (4) (level of penalties). (2) The Commissioners may by regulations amend any of the following provisions by substituting a different period for the period for the time being specified there— (a) paragraph 3(4) (time limit for complying with information notices); (b) paragraph 6(2) (time limit for complying with hold notices); (c) paragraph 8(3) or (5) (time limit for notifying HMRC of effects of hold notice); (d) paragraph 9(3) (cancellation etc of hold notice: time limit for cancelling or adjusting arrangements); (e) paragraph 10(5) (time limit for making objections); (f) paragraph 11(1) (time limit for consideration of objections); (g) paragraph 11(6) (consideration of objections: time limit for cancelling or adjusting arrangements); (h) paragraph 12(8) (appeals: time limit for compliance with court order).