Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Orders and regulations is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Any power of the Treasury or [F2the Commissioners for Her Majesty’s Revenue and Customs] to make any order or regulations under this Act is exercisable by statutory instrument.
This is subject to subsection (2).
(2)Subsection (1) does not apply to the power conferred by section 28(5) (overseas Crown employment: order excepting certain earnings) [F3or section 421L(7) (persons to whom section 421J applies: order in relation to excluded securities).]
(3)Any statutory instrument containing any order or regulations made by the Treasury or [F2the Commissioners for Her Majesty’s Revenue and Customs] under this Act is subject to annulment in pursuance of a resolution of the House of Commons.
This is subject to subsection (4).
(4)Subsection (3) does not apply to any statutory instrument made under [F4section 24A(11) (assumptions about related employments),] [F5section 270AA(3) (exemption from income tax for qualifying childcare vouchers: meaning of “eligible employee”),] [F6section 318AZA(3) (exemption from income tax for other care: meaning of “eligible employee”),][F7section 323C(1) (trivial benefits provided by employers),] section 343(3) (deduction for professional membership fees: order adding certain fees) [F8or section 688A(7) (PAYE regulations: managed service companies)] [F9or to which [F10section 312A(10) (reduction of tax-exempt amount in respect of certain bonus payments) [F11, section 402D(10) (meaning of basic pay for purpose of calculating charge on termination award), section 404B(4) (reduction of tax-free threshold for employment-termination etc payments)] or] section 681F(3) (variation of income limit etc for high income child benefit charge: orders increasing liability to tax) applies] .
Textual Amendments
F1Words in s. 717 title substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(l); S.I. 2005/1126, art. 2(2)(h)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 717(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 10(3)
F4Words in s. 717(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 3 para. 6
F5Words in s. 717(4) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 63(5), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)
F6Words in s. 717(4) inserted (21.4.2017) by Childcare Payments Act 2014 (c. 28), ss. 64(6), 75(2); S.I. 2017/578, reg. 3(f) (with reg. 8)
F7Words in s. 717(4) inserted (with effect in accordance with s. 13(5) of the amending Act) by Finance Act 2016 (c. 24), s. 13(4)
F8Words in s. 717(4) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 7
F9Words in s. 717(4) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(6)
F10Words in s. 717(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 6
F11Words in s. 717(4) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(9)
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