Finance Act 2013 (c. 29)

PART 3 U.K. Annual tax on enveloped dwellings

Modifications etc. (not altering text)

C1 Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

C2 Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2

Supplementary provisions U.K.

168 Miscellaneous amendments and transitory provision U.K.

Schedule 35 contains—

(a) miscellaneous amendments, and

(b) provision about the chargeable period beginning on 1 April 2013.

169 Orders and regulations U.K.

(1) Orders and regulations under this Part are to be made by statutory instrument.

(2) A statutory instrument containing an order or regulations made under this Part is subject to annulment in pursuance of a resolution of the House of Commons.

(3) Subsection (2) does not apply to—

(a) an instrument containing only an order under section 101(5), or

(b) an instrument to which subsection (4) applies.

(4) A statutory instrument containing (whether alone or with other provision) provision made under section 156(1) or 162(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.

(5) An order or regulations under this Part—

(a) may make different provision for different purposes,

(b) may include consequential or transitional provisions or savings.