Power to make further consequential amendments
4
1
The Commissioners may by regulations made by statutory instrument make further provision consequential on any provision of this Act.
2
Regulations under this section—
a
may make provision amending or modifying any provision of the Taxes Acts (including any provision inserted by this Act),
b
may make incidental, supplemental, transitional, transitory or saving provision, and
c
may make different provision for different purposes.
3
A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.
4
In this section “the Taxes Acts” has the same meaning as in the Taxes Management Act 1970 (see section 118(1) of that Act).
S. 4 modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 22(1)
S. 4 modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 30(2)