Finance Act 2000

146 (1) Any power under this Schedule to make regulations shall be exercisable by statutory instrument. U.K.

(2) A statutory instrument that—

(a) contains regulations made under this Schedule, and

(b) is not subject to a requirement that a draft of the instrument be laid before F1 ... and approved by a resolution of the House of Commons,

shall be subject to annulment in pursuance of a resolution of the House of Commons.

(3) A statutory instrument that contains (whether alone or with other provisions) regulations under paragraph 3(3), [F2 5(2A), 14(2),] 15(4)(a), 16, [F3 17(1B),] 18(2), F4 ... 52, 113(1), 148(4), 149 or 151(2) (regulations made by the Treasury) shall not be made unless a draft of the statutory instrument containing the regulations has been laid before F5 ... and approved by a resolution of the House of Commons.

[F6 (3A) A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(5) that remove a process (in whole or in part) from the scope of the definition of “mineralogical process” shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.

(3B) A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(6) that—

(a) remove a description, or

(b) modify a description so as to narrow its scope,

shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.]

(4) Where regulations under this Schedule made by the Commissioners impose a relevant requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable, subject to sub-paragraph (5), to a penalty of £250.

(5) Where by reason of any conduct—

(a) a person is convicted of an offence (whether under this Act or otherwise), or

(b) a person is assessed to a penalty under paragraph 98 [F7 or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)],

that person shall not by reason of that conduct be liable also to a penalty under any regulations under this Schedule.

(6) In sub-paragraph (4) “relevant requirement” means any requirement other than one the penalty for a contravention of which is specified in paragraph 41(3), 114(3) or 125(6).

(7) A power under this Schedule to make any provision by regulations—

(a) may be exercised so as to apply the provision only in such cases as may be described in the regulations;

(b) may be exercised so as to make different provision for different cases or descriptions of case; and

(c) shall include power by the regulations to make such supplementary, incidental, consequential or transitional provision as the authority making the regulations may think fit.

Textual Amendments

F1 Word in Sch. 6 para. 146(2)(b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2)

F2 Words in Sch. 6 para. 146(3) substituted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 17(a), 21

F3 Word in Sch. 6 para. 146(3) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 17(b), 21

F4 Word in Sch. 6 para. 146(3) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 15

F5 Word in Sch. 6 para. 146(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 para. 14(2)

F6 Sch. 6 para. 146(3A)(3B) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 14(3)

F7 Words in Sch. 6 para. 146(5)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 20(7)