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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- Part VIII
- Section 287
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287Orders and regulations made by the Treasury or the Board
(1)Subject to subsection (2) below, any power of the Treasury or the Board to make any order or regulations under this Act or any other enactment relating to the taxation of chargeable gains passed after this Act shall be exercisable by statutory instrument.
(2)Subsection (1) above shall not apply in relation to any power conferred by section 288(6).
(3)Subject to subsection (4) below and to any other provision to the contrary, any statutory instrument to which subsection (1) above applies 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 3(4) or 265 or paragraph 1 of Schedule 9, or—
(a)if any other Parliamentary procedure is expressly provided; or
(b)if the order in question is an order appointing a day for the purposes of any provision, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect.
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