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SCHEDULES

SCHEDULE 17U.K.Disclosure of tax avoidance schemes: VAT and other indirect taxes

PART 4 U.K.Supplemental

RegulationsU.K.

56(1)Any power of the Treasury or the Commissioners to make regulations under this Schedule is exercisable by statutory instrument.U.K.

(2)Regulations made under any such power may make different provision for different cases and may contain transitional provisions and savings.

(3)A statutory instrument containing regulations made by the Treasury under paragraph 2(2) or 42(1) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

(4)Any other statutory instrument containing regulations made under this Schedule, if made without a draft having been approved by a resolution of the House of Commons, is subject to annulment in pursuance of a resolution of the House of Commons.

Commencement Information

I1Sch. 17 para. 56 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

InterpretationU.K.

57U.K.In this Schedule—

Commencement Information

I2Sch. 17 para. 57 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)