SCHEDULES
F1SCHEDULE 6CStamp duty land tax: relief for F2special tax sites
Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)
PART 5Power to change when relief is available
13Approval of regulations
1
An instrument containing regulations under paragraph 12 must be laid before the House of Commons after being made.
2
If the regulations are not approved by the House of Commons before the end of the period of 28 days beginning with the day on which they are made, they cease to have effect at the end of that period (if they have not already ceased to have effect under sub-paragraph (3)).
3
If, on any day during that period of 28 days, the House of Commons, in proceedings on a motion that (or to the effect that) the regulations be approved, comes to a decision rejecting the regulations, they shall cease to have effect at the end of that day.
4
In reckoning any such period of 28 days, no account is to be taken of any time during which—
a
Parliament is prorogued or dissolved, or
b
the House of Commons is adjourned for more than four days.
5
Where regulations cease to have effect under sub-paragraph (3), their ceasing to have effect is without prejudice to anything done in reliance on them.
Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8