Finance Act 2020

Power to make further provision by regulations

6 (1) Section 78 (regulations) is amended in accordance with this paragraph.

(2) In subsection (1)—

(a) in paragraph (a) (conferral of functions etc), after “discretions on” insert “HMRC, the Secretary of State,”;

(b) in paragraph (b) (charges), after “regulations” insert “or in anticipation of the conferral of such a function”.

(3) For subsection (3) (procedure) substitute—

“(3) A statutory instrument containing regulations under section 76(4) that make provision amending or repealing any provision of an Act of Parliament must be laid before the House of Commons after being made and, unless approved by that House before the end of the period of 40 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.”

(4) After subsection (5) insert—

“(6) The fact that a statutory instrument ceases to have effect as a result of subsection (3) does not affect—

(a) anything previously done under the instrument, or

(b) the making of a new instrument.

(7) In calculating the period of 40 days mentioned in subsection (3), no account is to be taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) during which the House of Commons is adjourned for more than four days.”