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Changes over time for: Section 114


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 10/04/2003
Status:
Point in time view as at 10/04/2003. This version of this provision is not valid for this point in time.

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Changes to legislation:
Finance Act 2003, Section 114 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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Yn ddilys o 10/07/2003
114Orders and regulations made by the Treasury or the Inland RevenueU.K.
(1)Except as otherwise provided, any power of the Treasury or the Inland Revenue to make an order or regulations under this Part, or under any other enactments relating to stamp duty land tax (including enactments passed after this Act), is exercisable by statutory instrument.
(2)Subsection (1) does not apply in relation to the power conferred by—
paragraph 8 of Schedule 5 to this Act (tax chargeable in respect of rent: power to prescribe temporal discount rate),
section 178(5) of the Finance Act 1989 (c. 26) (power to prescribe rates of interest).
(3)Except as otherwise provided, a statutory instrument containing any order or regulations made by the Treasury or the Inland Revenue under this Part, or under any other enactments relating to stamp duty land tax (including enactments passed after this Act), shall be subject to annulment in pursuance of a resolution of the House of Commons.
(4)Subsection (3) does not apply to a statutory instrument made under the power conferred by—
section 61(3) (compliance with planning obligations: power to add to list of public authorities);
paragraph 1(3) of Schedule 9 (right to buy transactions: power to add to list of relevant public sector bodies);
paragraph 2(2) of Schedule 19 (commencement and transitional provisions: power to appoint implementation date).
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