Any order or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Part may include provision having effect in relation to times before the order is, or regulations are, made if that provision does not increase any person's liability to tax.

Subsection (A1) does not limit any specific power to make provision by an order or regulations in relation to times before the order is, or regulations are, made.

Any power of the Treasury or the F2Commissioners for Her Majesty's Revenue and Customs to make any order or regulations under this Part is exercisable by statutory instrument.

No order may be made under section 208(6), 209(7), 215(2A), F4237B(11), 240(3A) or 242(5)F5, no order may be made under section 228(2) which specifies an amount for any tax year less than the annual allowance for the immediately preceding tax year and no order may be made under section 238A which increases any person's liability to tax unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.

Any statutory instrument containing any order or regulations made by the Treasury or the F2Commissioners for Her Majesty's Revenue and Customs under this Part F6, if made without a draft having been approved by a resolution of the House of Commons, is subject to annulment in pursuance of a resolution of the House of Commons.

Subsection (2) does not apply to an instrument containing only regulations under section 218(2D).