C1Part 7Disclosure of tax avoidance schemes
Annotations:
Modifications etc. (not altering text)
317Regulations under Part 7
1
Any power of the Treasury or the Board to make regulations under this Part is exercisable by statutory instrument.
2
Regulations made by the Treasury or the Board under this Part may F1make different provision for different cases and may contain transitional provisions and savings.
3
A statutory instrument containing regulations made by the Treasury or the Board under any provision of this Part is subject to annulment in pursuance of a resolution of the House of Commons.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)