Orders and regulations
39(1)This paragraph applies to orders and regulations under this Part of this Schedule.
(2)Orders and regulations—
(a)may make provision that applies generally or only for specified purposes,
(b)may make different provision for different purposes, and
(c)may include transitional provision and savings.
(3)Regulations may confer a discretion on HMRC.
(4)Orders and regulations are to be made by statutory instrument.
(5)For the purposes of making an order under paragraph 8(1)(b)—
(a)the statutory instrument containing the order must be laid before the House of Commons, and
(b)the order ceases to have effect at the end of the period of 28 days beginning with the day on which it was made unless, during that period, it is approved by a resolution of the House of Commons.
(6)In reckoning the 28-day period, no account is to be taken of any time during which—
(a)Parliament is dissolved or prorogued, or
(b)the House of Commons is adjourned for more than 4 days.
(7)An order ceasing to have effect by virtue of sub-paragraph (5)(b) does not affect—
(a)anything previously done under the order, or
(b)the making of a new order.
(8)A statutory instrument containing an order under paragraph 13(6) or 22(3) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
(9)Subject to sub-paragraphs (5) and (8), a statutory instrument containing an order or regulations is subject to annulment in pursuance of a resolution of the House of Commons.