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Capital Allowances Act 2001
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[F1570BOrders and regulations made by Treasury or CommissionersU.K.
This section has no associated Explanatory Notes
(1)Any orders or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Act must be made by statutory instrument.
(2)Any orders or regulations made by the Treasury or the Commissioners under this Act are subject to annulment in pursuance of a resolution of the House of Commons.
(3)Subsection (2) does not apply to any regulations made under section [F245P, [F345R,] 70YJ or 270BNC] or any order made under section 82(4)(d).]
[F4(4)An instrument containing regulations under section 45P [F5, 45R] or 270BNC must be laid before the House of Commons after being made.
(5)If the regulations are not approved by the House of Commons before the end of the period of 28 days beginning with the day on which they are made, they cease to have effect at the end of that period (if they have not already ceased to have effect under subsection (6)).
(6)If, on any day during that period of 28 days, the House of Commons, in proceedings on a motion that (or to the effect that) the regulations be approved, comes to a decision rejecting the regulations, they shall cease to have effect at the end of that day.
(7)In reckoning any such period of 28 days, no account is to be taken of any time during which—
(a)Parliament is prorogued or dissolved, or
(b)the House of Commons is adjourned for more than four days.
(8)Where regulations cease to have effect under subsection (6), their ceasing to have effect is without prejudice to anything done in reliance on them.]
Textual Amendments
F1S. 570B and cross-heading inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 409 (with Sch. 2)
F2Words in s. 570B(3) substituted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 16(2)
F3Word in s. 570B(3) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 4(2)
F4S. 570B(4)-(8) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 16(3)
F5Word in s. 570B(4) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 4(3)
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