Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

Modifications etc. (not altering text)

C1 Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

317 Regulations under Part 7 U.K.

(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 [F1 make 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.

Textual Amendments

F1 Words in s. 317(2) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 8; S.I. 2010/3019, art. 2