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Finance Act 2004

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This is the original version (as it was originally enacted).

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281Minor and consequential amendments

(1)Schedule 35 contains minor and consequential amendments of enactments in consequence of, or otherwise in connection with, this Part.

(2)The Treasury may by order make such other amendments (including repeals and revocations) as may appear appropriate in consequence of, or otherwise in connection with, this Part—

(a)in any enactment contained in an Act passed before 6th April 2006 or in the Session in which that date falls, and

(b)in any instrument made before that date or in the Session in which that date falls.

(3)An order under subsection (2) may include any transitional provisions or savings appearing to the Treasury to be appropriate.

282Orders and regulations

(1)Any power of the Treasury or the Board of Inland Revenue to make any order or regulations under this Part is exercisable by statutory instrument.

(2)Any statutory instrument containing any order or regulations made by the Treasury or the Board of Inland Revenue under this Part is subject to annulment in pursuance of a resolution of the House of Commons.

283Transitionals and savings

(1)Schedule 36 contains miscellaneous transitional provisions and savings.

(2)The Treasury may by order make any other transitional provision which may appear appropriate in consequence of, or otherwise in connection with, this Part or the repeals made by this Act in consequence of this Part.

(3)An order under subsection (2) may, in particular, include savings from the effect of any amendment made by this Part or any repeal made by this Act in consequence of this Part.

(4)Nothing in Schedule 36 limits the power conferred by subsection (2).

(5)Nothing in that Schedule or in any provision made by virtue of subsection (2) prejudices the operation of sections 16 and 17 of the Interpretation Act 1978 (c. 30) (effect of repeals).

284Commencement

(1)Chapters 3 to 7 and section 281 (with Schedule 35) do not come into force until 6th April 2006.

(2)But any power to make an order or regulations under any of those provisions may be exercised at any time after this Act is passed.

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