C2C3Part 3Taxes and duties on importation and exportation: penalties

Annotations:
Modifications etc. (not altering text)
C2

Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642reg. 9)

Miscellaneous and supplementary

C141Regulations and orders

1

Any power conferred on the Treasury by this Part to make regulations or an order includes power—

a

to make different provision for different cases, and

b

to make incidental, consequential, supplemental or transitional provision or savings.

2

Any power conferred on the Treasury by this Part to make regulations or an order shall be exercisable by statutory instrument.

3

Any statutory instrument containing regulations under this Part shall be subject to annulment in pursuance of a resolution of the House of Commons.