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SCHEDULES

SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

PART 2Regulations

9(1)Regulations under paragraph 7 or 8 may include supplementary or incidental provision.

(2)The powers to make regulations under paragraphs 7 and 8 are exercisable by statutory instrument.

(3)A statutory instrument containing regulations under paragraph 7 or 8 is subject to annulment in pursuance of a resolution of the House of Commons.