Value Added Tax Act 1994

97Orders, rules and regulations

(1)Any order made by the Treasury or the Lord Chancellor under this Act and any regulations or rules under this Act shall be made by statutory instrument.

(2)A statutory instrument containing an order under section 86 or rules under paragraph 9 of Schedule 12 shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(3)An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done thereunder or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(4)Subject to section 53(4), subsection (3) above applies to—

(a)an order under section 5(4) or 28;

(b)an order as a result of which goods of any description become goods to which section 22(3) applies;

(c)an order under this Act making provision—

(i)for increasing the rate of VAT in force at the time of the making of the order;

(ii)for excluding any VAT from credit under section 25;

(iii)for varying Schedule 8 or 9 so as to abolish the zero-rating of a supply or to abolish the exemption of a supply without zero-rating it;

(d)an order under section 51, except one making only such amendments as are necessary or expedient in consequence of provisions of an order under this Act which—

(i)vary Schedule 8 or 9; but

(ii)are not within paragraph (c) above;

(e)an order under section 54(4) or (8).

(5)A statutory instrument made under any provision of this Act except—

(a)an order made under section 79, or

(b)an instrument as respects which any other Parliamentary procedure is expressly provided, or

(c)an instrument containing an order appointing a day for the purposes of any provision of this Act, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect,

shall be subject to annulment in pursuance of a resolution of the House of Commons.