Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 18 U.K. Lifetime allowance charge

Part 2 U.K. Commencement and transitional provision

[F1 17 (1) Regulations under paragraph 15 or 16 may include supplementary or incidental provision.

(2) The powers to make regulations under paragraphs 15 and 16 are exercisable by statutory instrument.

(3) A statutory instrument containing regulations under paragraph 15 or 16 is subject to annulment in pursuance of a resolution of the House of Commons.]

Textual Amendments

F1 Sch. 18 paras. 15-17 inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 47(3)