http://www.legislation.gov.uk/ukpga/2013/29/section/218Finance Act 2013An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2025-12-22Expert Participation2025-12-16 PART 6 2181Schedule 45 contains—aprovision for determining whether individuals are resident in the United Kingdom for the purposes of income tax, capital gains tax and (where relevant) inheritance tax and corporation tax,bprovision about split years, andcprovision about periods when individuals are temporarily non-resident.2The Treasury may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of Schedule 45.3An order under subsection (2) may—amake different provision for different purposes, andbmake provision amending, repealing or revoking any provision made by or under an Act (whenever passed or made).4An order under subsection (2) is to be made by statutory instrument.5A statutory instrument containing an order under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.