Power to remove difficulties under a disclosure scheme allows government orders, with a two-year limit and parliamentary laying requirement.

If difficulty arises in giving effect to the provisions of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026, the Central Government may issue an order to remove the difficulty, provided the order is not inconsistent with the Scheme. This power is time-limited and cannot be exercised after two years from the date the Scheme provisions come into force. Every order made under this power must be laid before each House of Parliament as soon as practicable after it is issued.

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