Part 2: Revenue collection contracts Section 27: Modification of transfer schemes
This section gives the Secretary of State the ability to modify transfer schemes made under section 26.
	Subsection (1) enables the Secretary of State to modify transfer schemes. Subsection (2) states that any modification following the transfer taking effect can only be made with the agreement of the transferor and/or transferee affected by the modification. This narrows the scope of the power after the completion of the transfer scheme.
	Subsection (3) clarifies that modifications can take effect on a date decided by the Secretary of State. This can include the date on which the original transfer scheme took effect.