172 Assembly, etc. control of regulations and orders.N.I.
(1)The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.
(2)Subsection (1) above applies to—
(a)regulations made by the Department under section F1... [F219(6)], 28(3), [F330DD(5)(b) or (c),] F4... 104(3), F1... F5... above [F6or section 167ZE(1) F7... F8... [F9or any of sections 167ZU to 167ZZ2] above];
[F10(aa)the first regulations made by virtue of section 23A(3)(c) above;]
(b)regulations prescribing payments for the purposes of the definition of “payments by way of occupational or personal pension” in section 121(1) above;
(c)an order made by the Department under section [F1125B(1),] 28(2), [F1235A(7),] F13... , F14... 144(3)(b) [F15or 153(2)] F16... [F17 or [F18155A(1)]] above.
(3)Subsection (1) above does not apply to—
F19(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)regulations under any provision mentioned in subsection (2)(a) above F20... which are to be made for the purpose of consolidating regulations thereby revoked;
(c)regulations which, in so far as they are made under any provision mentioned in subsection (2)(a) above F21... , only replace provisions of previous regulations with new provisions to the same effect.
(4)Subject to [F22subsections (4A) [F23, (7) and (7A)]] below, all regulations and orders made by the Department under this Act, other than regulations or orders to which subsection (1) above applies, shall be subject to negative resolution.
[F24(4A)Subsection (4) above does not apply to a statutory rule which contains an order appointing the first or second appointed year [F25or designating the flat rate introduction year] (within the meaning of section 121(1) above).]
(5)Section 41(3) of the M1Interpretation Act (Northern Ireland) 1954 (laying statutory instruments or statutory documents before the Assembly) shall apply in relation to any instrument or document which by virtue of any provision of this Act is required to be laid before the Assembly as if it were a statutory instrument or statutory document within the meaning of that Act.
(6)This subsection applies to any regulations or order made under this Act which—
(a)but for subsection (7) below, would be subject to negative resolution, and
(b)are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.
(7)Any regulations or order to which subsection (6) above applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.
[F26(7A)An order under section 167ZBA(6) shall not be made unless a draft has been laid before, and approved by a resolution of, the Assembly.]
F27(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)[F28Subject to subsections [F29(11) to] (11B) below,] regulations made under this Act by the Secretary of State [F30, the Treasury or the Commissioners of Inland Revenue] shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(10)This subsection applies to any regulations made under this Act which—
(a)but for subsection (11) below, would be subject to annulment in pursuance of a resolution of either House of Parliament, and
(b)are, or is, contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.
(11)Any regulations to which subsection [F31(10)] above applies shall not be subject as mentioned in paragraph (a) of that subsection, but shall be subject to the procedure described in paragraph (b) of that subsection.
[F32(11ZA)A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the lower earnings limit for—
(a)the tax year following the designated tax year (see section 5(4) of the Pensions Act 2007), or
(b)any subsequent tax year,
shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.]
[F33(11ZB)A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the upper earnings limit shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.]
[F34(11A)A statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section [F354B(2), 4C,] [F369A(7),] [F37section 9B(4), (8) or (10),] [F3810ZC,] [F3911(8) or (9)] [F40, 14A], 18, [F4118A,] 19(4) and (5), 117 [F42, 118 or 141] or an order under section 155A shall not be made unless a draft of the instrument has been laid before Parliament and been approved by resolution of each House of Parliament.
(11B)Subsection (11A) above does not apply to a statutory instrument by reason only that it contains [F43—
(a)]regulations under section 117 which the instrument states are made for the purpose of making provision consequential on provision under section 129 [F44or 142(7)] of the Administration Act[F45,
(b)regulations under powers conferred by any provision mentioned in that subsection which are to be made for the purpose of consolidating regulations to be revoked in the instrument, or
(c)regulations which, in so far as they are made under powers conferred by any provision mentioned in that subsection, only replace provisions of previous regulations with new provisions to the same effect].]
[F46(11C)In the case of a statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 4B(2) to which subsection (11A) above applies, the draft of the instrument must be laid before Parliament before the end of the period of 12 months beginning with the appropriate date.
(11D)For the purposes of subsection (11C), the “appropriate date” means—
(a)where the corresponding retrospective tax provision was passed or made before the day on which the National Insurance Contributions Act 2006 was passed, the date upon which that Act was passed, and
(b)in any other case, the date upon which the corresponding retrospective tax provision was passed or made.
(11E)For the purposes of subsection (11D), “the corresponding retrospective tax provision” in relation to the regulations means—
(a)the retrospective tax provision mentioned in subsection (1) of section 4B in relation to which the regulations are to be made by virtue of subsection (2) of that section, or
(b)where there is more than one such tax provision, whichever of those provisions was the first to be passed or made.]
(12)In this section—
“the Assembly” means the Northern Ireland Assembly;
“the confirmatory procedure” means the procedure described in subsection (1) above;
“subject to negative resolution” has the meaning assigned by section 41(6) of the M2Interpretation Act (Northern Ireland) 1954 (but as if the regulations or orders in question were statutory instruments within the meaning of that Act).
Textual Amendments
F1Words in s. 172(2)(a) repealed (1.4.1999) by S.I. 1999/671, arts. 4, 24(3), Sch. 3 para. 29(2)(b), Sch. 9 Pt. I (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F2Words in s. 172(2)(a) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(2)(a) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F3Words in s. 172(2)(a) inserted (3.11.2000) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 24; S.R. 2000/332, art. 2(6)
F4Words in s. 172(2)(a) repealed (13.4.1995) by The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), art. 13(1)(2), Sch. 1 Pt. I para. 37, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
F5Words in s. 172(2)(a) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2
F6Words in s. 172(2)(a) inserted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), arts. 1(2), 17(1), Sch. 2 para. 1(3); S.R. 2002/356, art. 2(2), Sch. 1 Pt. II
F7Words in s. 172(2)(a) repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(19)(a), Sch. 2; S.R. 2015/86, art. 4(2)(b)(3) (with art. 7(2))
F8Words in s. 172(2)(a) repealed (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 13(3), 23(1), Sch. 2; S.R. 2015/86, art. 4(1)(c)(3) (with art. 7(1)(2))
F9Words in s. 172(2)(a) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 5(3), 23(1); S.R. 2015/86, art. 3(1)(d)
F10S. 172(2)(aa) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 10
F11Words in s. 172(2)(c) inserted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 37(b); S.R. 1994/450, art. 2(d), Sch. Pt. IV
F12Words in s. 172(2)(c) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 Pt. VI para. 30; S.R. 1999/494, art. 2(1)(b)
F13Word in s. 172(2)(c) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)
F14Words in s. 172(2)(c) repealed (13.4.1995) by The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), art. 13(1)(2), Sch. 1 Pt. I para. 37, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV
F15Words in s. 172(2)(c) substituted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 11
F16Words in s. 172(2)(c) omitted (6.4.1995) by virtue of The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995 (S.R. 1995/69), art. 6(1)(a)(ii)
F17Words in s. 172(2)(c) substituted (23.3.1994) by S.I. 1994/766 (N.I. 5), arts. 1(2), 5(2) (with art. 4(6))
F18Words in s. 172(2)(c) ceased to have effect (24.3.1999 for specified purposes and 1.4.1999 otherwise) by virtue of S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 18 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F19S. 172(3)(a) repealed (1.4.1999) by S.I. 1999/671, arts. 4, 24(3), Sch. 3 para. 29(3), Sch. 9 Pt. I (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F20Words in s. 172(3)(b) omitted (6.4.1995) by virtue of S.R. 1995/69, art. 6(1)(a)(iii)
F21Words in s. 172(3)(c) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2
F22Words in s. 172(4) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(15)(a); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
F23Words in s. 172(4) substituted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(19)(b); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))
F24S. 172(4A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(15)(b); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)
F25Words in s. 172(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 32(b)
F26S. 172(7A) inserted (5.4.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 2(19)(c); S.R. 2015/86, art. 4(2)(b) (with art. 7(2))
F27S. 172(8) repealed (2.12.1999) by S.I. 1999/663, arts. 1(2), 2(2), Sch. 2; S.I. 1999/3208, art. 2
F28Words in s. 172(9) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(4) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F29Words in s. 172(9) substituted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 8(5)(a), 30(3)
F30Words in s. 172(9) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(4) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F31Word in s. 172(11) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(2)(7)
F32S. 172(11ZA) inserted (26.9.2007) by Pensions Act 2007 (c. 22), ss. 8(5)(b), 30(3)
F33S. 172(11ZB) inserted (with effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year) by National Insurance Contributions Act 2008 (c. 16), ss. 2(2), 6(1) (with s. 6(3))
F34S. 172(11A)(11B) inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 29(5) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F35Words in s. 172(11A) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 2(2)(a), 9
F36Word in s. 172(11A) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 9(10)(11)(b)
F37Words in s. 172(11A) inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), s. 1(10)(11)(a)
F38Word in s. 172(11A) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 4(2), 9
F39Words in s. 172(11A) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 17, 35
F40Word in s. 172(11A) inserted (13.10.2014) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 20; S.I. 2014/2727, art. 2
F41Word in s. 172(11A) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 13(6)(7)
F42Words in s. 172(11A) substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 4 para. 6; S.I. 2003/392, art. 2
F43Punctuation in s. 172(11B) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(3)(a)(7)
F44Words in s. 172(11B) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(3)(b)(7)
F45S. 172(11B)(b)(c) inserted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 18(3)(c)(7)
F46S. 172(11C)-(11E) inserted (30.3.2006) by National Insurance Contributions Act 2006 (c. 10), ss. 2(2)(b), 9
Modifications etc. (not altering text)
C1S. 172(4) applied (1.1.2000 for specified purposes and 3.4.2000 otherwise) by 1999 c. 33, s. 115(8); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch. 1
C2S. 172(9) modified (5.10.1999) by 1999 c. 10, ss. 2(4), 20(2), Sch. 2 para. 20(e)
Marginal Citations