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Finance Act 2003

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No versions valid at: 10/04/2003

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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. Help about Changes to Legislation

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).

Commencement Information

I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

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