PART XIX SUPPLEMENTAL
Miscellaneous
828 Orders and regulations made by the Treasury or the Board.
1
M1Subject to F16subsections (2) and (5) below, any power of the Treasury or the Board to make any order or regulations under this Act or under any F21provision of the Corporation Tax Acts not contained in this Act (including enactments passed after this Act) shall be exercisable by statutory instrument.
2
C13
M2Subject to F17subsections (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 F23provision of the Corporation Tax Acts not contained in this Act (including enactments passed after this Act) shall be subject to annulment in pursuance of a resolution of the House of Commons.
C24
Subsection (3) above shall not apply in relation to an order or regulations made under section F1. . . F279B(5),F3. . . F4. . . F5. . . F6. . . F7F3. . . F8590C(6). . . F9791 or 840A(1)(d) or paragraph 7 of Schedule 14 F10F11. . . 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.
F125
Nothing in this section applies in relation to any of the following (in relation to which F24section 570B of the Capital Allowances Act or section 717 of ITEPA 2003 F18F25. . . applies)—
a
b
any statutory instrument containing any order or regulations made by the Treasury or the Board under F20either of those Acts.
F136
Nothing in this section applies in relation to any of the following (in relation to which section 282 of the Finance Act 2004 applies)—
a
any power of the Treasury or the Board to make any order or regulations under Part 4 of that Act;
b
any statutory instrument containing any order or regulations made by the Treasury or the Board under that Part of that Act.