Finance Act 2003

Supplementary provisions U.K.

11 (1) Any power to make regulations under this Schedule is exercisable only with the consent of the Scottish Ministers. U.K.

(2) Regulations under this Schedule shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(3) Regulations under this Schedule may—

(a) apply any other enactment, with or without modifications;

(b) make different provision for different cases or different circumstances;

(c) contain such supplementary, incidental, consequential and transitional provision as the Lord Chancellor thinks appropriate.

(4) In this Schedule—

(a) “relevant matter”, in relation to the General or Special Commissioners, means a matter in respect of which they have jurisdiction;

(b) references to the provisions of this Part include any instrument made under such a provision;

(c) references to the General or Special Commissioners having jurisdiction are to the Commissioners having jurisdiction by virtue of the provisions of this Part;

(d) references to the General or Special Commissioners having jurisdiction in respect of a matter include cases where a question, dispute, appeal or other matter that arises in relation to the provisions of this Part is to be determined by the Commissioners.