Tax Credits Act 2002


This section has no associated Explanatory Notes

18(1)Article 75 (Assembly etc. control of regulations) is amended as follows.E+W+S+N.I.

(2)In paragraph (1), for “The regulations to which this paragraph applies” substitute “ Where regulations specified in paragraph (2) are made by the Department, they ”.

(3)After that paragraph insert—

(1A)Where regulations specified in paragraph (2) fall to be made by the Treasury or the Commissioners of Inland Revenue they shall not be made unless a draft of the instrument containing them has been laid before Parliament and approved by a resolution of each House of Parliament.

(4)In paragraph (2), for “Paragraph (1) applies to” substitute “ The regulations specified in this paragraph are ”.

(5)In paragraph (3), for “to which paragraph (1) applies” substitute “ specified in paragraph (2) ”.

(6)After that paragraph insert—

(3A)Regulations made under this Order by the Treasury or the Commissioners of Inland Revenue, other than regulations specified in paragraph (2), shall be subject to annulment in pursuance of a resolution of either House of Parliament.