PART XIX SUPPLEMENTAL

Miscellaneous

828 Orders and regulations made by the Treasury or the Board.

1

M1Subject to F13subsections (2) and (5) below, any power of the Treasury or the Board to make any order or regulations under this Act or under any other provision of the Tax Acts (including enactments passed after this Act) shall be exercisable by statutory instrument.

2

Subsection (1) above shall not apply in relation to any power conferred by F11section 841(1)(b) or 841AF9or section 178(5) of the Finance Act 1989.

3

M2Subject to F14subsections (4) and (5) below and to any other provision to the contrary, any statutory instrument containing any order or regulations made by the Treasury or the Board under this Act or under any other provision of the Tax Acts (including enactments passed after this Act) shall be subject to annulment in pursuance of a resolution of the House of Commons.

4

Subsection (3) above shall not apply in relation to an order or regulations made under section 1(6), F179B(5),F10257C, 324, F2. . . F3. . . F4582A(1),F5590C(6) 658(3) F6791 or 840A(1)(d) or paragraph 7 of Schedule 14 F7or F12section 82(4)(d) of the Capital Allowances Act or—

a

if any other Parliamentary procedure is expressly provided;

b

if the order in question is an order appointing a day for the purposes of any provision of the Tax Acts, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect.

F85

Nothing in this section applies in relation to any of the following (in relation to which section 717 of ITEPA 2003 applies)—

a

any power of the Treasury or the Board to make any order or regulations under ITEPA 2003;

b

any statutory instrument containing any order or regulations made by the Treasury or the Board under that Act.