Finance Act 2013

This section has no associated Explanatory Notes

4(1)Regulations under paragraph 2 or 3 may include supplementary or incidental provision.U.K.

(2)The powers to make regulations under paragraphs 2 and 3 are exercisable by statutory instrument.

(3)A statutory instrument containing regulations under paragraph 2 or 3 is subject to annulment in pursuance of a resolution of the House of Commons.