(1)Any power of the Treasury or [F2the Commissioners for Her Majesty’s Revenue and Customs] to make any order or regulations under this Act is exercisable by statutory instrument.
This is subject to subsection (2).
(2)Subsection (1) does not apply to the power conferred by section 28(5) (overseas Crown employment: order excepting certain earnings).
(3)Any statutory instrument containing any order or regulations made by the Treasury or [F2the Commissioners for Her Majesty’s Revenue and Customs] under this Act is subject to annulment in pursuance of a resolution of the House of Commons.
This is subject to subsection (4).
(4)Subsection (3) does not apply to any statutory instrument made under section 343(3) (deduction for professional membership fees: order adding certain fees) [F3or section 688A(7) (PAYE regulations: managed service companies)].
Textual Amendments
F1Words in s. 717 title substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(l); S.I. 2005/1126, art. 2(2)(h)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 717(4) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 7