Modifications etc. (not altering text)
C1Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))
22(1)Regulations under this Schedule are to be made by statutory instrument.U.K.
(2)A statutory instrument containing regulations under paragraph 11 (powers to amend Part 2) 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)A statutory instrument containing regulations under paragraph 16 (assessments) is subject to annulment in pursuance of a resolution of the House of Commons.
(4)Regulations under this Schedule may include transitional, transitory and saving provision.
Commencement Information
I1Sch. 26 para. 22 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
I2Sch. 26 para. 22 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)