218Statutory residence testU.K.
(1)Schedule 45 contains—
(a)provision for determining whether individuals are resident in the United Kingdom for the purposes of income tax, capital gains tax and (where relevant) inheritance tax and corporation tax,
(b)provision about split years, and
(c)provision about periods when individuals are temporarily non-resident.
(2)The Treasury may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of Schedule 45.
(3)An order under subsection (2) 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).
(4)An order under subsection (2) is to be made by statutory instrument.
(5)A statutory instrument containing an order under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.