PART 7Final provisions

301Power to update indexes of defined terms

(1)The Treasury may by order amend any index of defined expressions contained in an Act relating to taxation, so as to make amendments consequential on any enactment.

(2)In this section—

(3)The power to make an order under this section is exercisable by statutory instrument.

(4)An order under this section is subject to annulment in pursuance of a resolution of the House of Commons.


(1)In this Act—

(2)In this Act—

303Short title

This Act may be cited as the Finance Act 2014.