Part 12

Supplementary provisions
Chapter 6

Final provisions

Orders and regulations

Orders and regulations made by Treasury or Commissioners
570B
1
Any orders or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Act must be made by statutory instrument.
2
Any orders or regulations made by the Treasury or the Commissioners under this Act are subject to annulment in pursuance of a resolution of the House of Commons.
3
Subsection (2) does not apply to any regulations made under section 70YJ or any order made under section 82(4)(d).
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
S. 570B and cross-heading inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 409 (with Sch. 2)