SCHEDULES

SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

PART 2Regulations

9

1

Regulations under paragraph 7 or 8 may include supplementary or incidental provision.

2

The powers to make regulations under paragraphs 7 and 8 are exercisable by statutory instrument.

3

A statutory instrument containing regulations under paragraph 7 or 8 is subject to annulment in pursuance of a resolution of the House of Commons.