Finance Act 2014

194 Regulations U.K.

(1) Regulations under this Part—

(a) may make provision which applies generally or only for specified cases or purposes,

(b) may make different provision for different cases or purposes,

(c) may include incidental, consequential, transitional or transitory provision,

(d) may confer a discretion on the Commissioners, and

(e) may make provision by reference to things specified in a notice published by the Commissioners in accordance with the regulations (and not withdrawn by a subsequent notice).

(2) Regulations under this Part are to be made by statutory instrument.

(3) A statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons.

(4) But the following provisions of this section apply instead of subsection (3) in the case of—

[F1 (za) regulations under section 159(6);]

(a) regulations under section 161(5) which have the effect of adding to the class of activities in respect of which remote gaming duty is chargeable;

(b) regulations under section 169(1) which have the effect of increasing the amount of duty that is chargeable in any case;

(c) regulations under section 186(2) which have the effect of adding to the class of persons falling within the definition of “UK person”;

(d) regulations under section 187(3).

(5) In such a case—

(a) the statutory instrument containing the regulations must be laid before the House of Commons, and

(b) the regulations cease to have effect at the end of the period of 28 days beginning with the day on which the instrument was made unless, before the end of that period, the instrument is approved by a resolution of the House of Commons.

(6) In reckoning the 28-day period, no account is to be taken of any time during which—

(a) Parliament is dissolved or prorogued, or

(b) the House of Commons is adjourned for more than 4 days.

(7) If regulations cease to have effect as a result of subsection (5), that does not—

(a) affect anything previously done under the regulations, or

(b) prevent the making of new regulations.

Textual Amendments

F1 S. 194(4)(za) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(8)