SCHEDULES
SCHEDULE 16Penalties for enablers of defeated tax avoidance
PART 12General
Regulations
57
1
Any regulations under this Schedule must be made by statutory instrument.
2
A statutory instrument which contains (alone or with other provision) any regulations within sub-paragraph (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.
3
Regulations within this sub-paragraph are—
a
regulations under paragraph 12;
b
regulations under paragraph 14(1);
c
regulations under paragraph 14(2) which amend or repeal any provision of this Schedule;
d
regulations under paragraph 51;
e
regulations under paragraph 54.
4
A statutory instrument containing only—
a
regulations under paragraph 14(2) which do not amend or repeal any provision of this Schedule, or
b
regulations under paragraph 44,
is subject to annulment in pursuance of a resolution of the House of Commons.