PART 9Miscellaneous matters
Administration
223Tax agents: dishonest conduct
1
Schedule 38 contains provision about tax agents who engage in dishonest conduct.
2
That Schedule comes into force on such day as the Treasury may by order appoint.
3
An order under subsection (2)—
a
may make different provision for different purposes, and
b
may include transitional provision and savings.
4
The Treasury may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of Schedule 38.
5
An order under subsection (4) may—
a
make different provision for different purposes, and
b
make provision amending, repealing or revoking any provision made by or under an Act (whenever passed or made).
6
An order under this section is to be made by statutory instrument.
7
A statutory instrument containing an order under subsection (4) is subject to annulment in pursuance of a resolution of the House of Commons.