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Finance Act 2009

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Changes over time for: Paragraph 19

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Changes to legislation:

Finance Act 2009, Paragraph 19 is up to date with all changes known to be in force on or before 14 February 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. Help about Changes to Legislation

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[F119(1)The Treasury may by order made by statutory instrument amend paragraph 1(8) so as to vary the rate of the special annual allowance charge.U.K.

(2)An order under sub-paragraph (1) may make provision for there to be different rates in different circumstances.

(3)The Treasury may by order made by statutory instrument amend paragraphs 2 to 18.

(4)An order under sub-paragraph (3) may make provision having effect in relation to times before it is made if it does not increase any person's liability to tax.

(5)No order may be made under sub-paragraph (1) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.

(6)A statutory instrument containing an order under sub-paragraph (3) is subject to annulment in pursuance of a resolution of the House of Commons.]

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