C1

Part 12 Supplementary provisions

Chapter 6 Final provisions

F1Orders and regulations

Annotations:
Amendments (Textual)
F1

S. 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)

570BOrders and regulations made by Treasury or Commissioners

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 70YJ or any order made under section 82(4)(d).