- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (28/07/2000)
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Finance Act 1993
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Rhagor o Adnoddau
Changes over time for: Section 167
Version Superseded: 24/07/2002
Alternative versions:
- 27/07/1993- Amendment
- 29/04/1996- Amendment
- 28/07/2000- Amendment
- 28/07/2000
Point in time - 24/07/2002- Amendment
Status:
Point in time view as at 28/07/2000. This version of this provision has been superseded.
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167 Orders and regulations.U.K.
(1)Any power to make an order or regulations under this Chapter shall be exercisable by the Treasury.
(2)Any power to make an order under this Chapter shall be exercisable by statutory instrument.
(3)Any power to make regulations under this Chapter shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
(4)Any power to make regulations under this Chapter—
(a)may be exercised as regards prescribed cases or descriptions of case;
(b)may be exercised differently in relation to different cases or descriptions of case.
(5)Regulations under this Chapter may make provision in such way as the Treasury think fit, and in particular may amend or modify the effect of any enactment (whether or not contained in this Chapter).
[F1(5A)Without prejudice to the generality of any power of the Treasury to amend regulations made under this Chapter, every such power shall include power to make such modifications of any regulations so made as the Treasury consider appropriate in consequence of
[F2(a)the provisions of Chapter II of Part IV of the M1Finance Act 1996 (loan relationships); or
(b)the provisions of sections 105 and 106 of the Finance Act 2000 (use of local currency).]
(5B)The power to make any such modifications as are mentioned in [F3subsection (5A)(a)] above shall be exercisable so as to apply those modifications in relation to any accounting period of a company ending on or after 1st April 1996.]
[F4(5C)The power to make any such modifications as are mentioned in subsection (5A)(b) above shall be exercisable so as to apply those modifications in relation to any accounting period of a company beginning on or after 1st January 2000.]
(6)Regulations under this Chapter may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury to be necessary or expedient.
(7)No specific provision of this Chapter about regulations shall prejudice the generality of subsections (4) to (6) above.
Textual Amendments
F1S. 167(5A)(5B) inserted (29.4.1996) by 1996 c. 8, s. 104, Sch. 14 para. 74 (with ss. 80-105)
F2S. 167(5A)(a)(b) substituted for words (28.7.2000 with effect as mentioned in s. 106(17) of the amending Act) by 2000 c. 17, s. 106(15)(a)
F3Words in s. 167(5B) substituted (28.7.2000 with effect as mentioned in s. 106(17) of the amending Act) by 2000 c. 17, s. 106(15)(b)
F4S. 167(5C) inserted (28.7.2000 with effect as mentioned in s. 106(17) of the amending Act) by 2000 c. 17, s. 106(15)(c)
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