Non-Domestic Rating Act 2023 (c. 53)

SCHEDULE E+W Consequential provision

Prospective

PART 4 E+W Provision consequential on sections 12 and 13

Consequential amendments of the Act E+W

39 In section 143 of the Act (orders and regulations)—

(a) after subsection (9AZA) insert—

“(9AZB) The power of the Commissioners for His Majesty’s Revenue and Customs to make regulations under paragraph 5FA of Schedule 9 is exercisable by statutory instrument, and no such regulations may be made by the Commissioners unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.”;

(b) in subsection (9AA)—

(i) for “an order under paragraph 5G” substitute “regulations under paragraph 5FB“;

(ii) for “order” in the second place it occurs substitute “regulations”;

(iii) for “it” substitute “the regulations”.

Commencement Information

I1 Sch. para. 39 not in force at Royal Assent, see s. 19(4)(b)(6)