Section 717 | Orders and regulations made by Treasury or Commissioners

(1)Any power of the Treasury or the Commissioners for Her Majesty’s Revenue and Customs to make any order or regulations under this Act is exercisable by statutory instrument.This is subject to subsection (2).^F1

(2)Subsection (1) does not apply to the power conferred by section 28(5) (overseas Crown employment: order excepting certain earnings) or section 421L(7) (persons to whom section 421J applies: order in relation to excluded securities).^F2

(3)Any statutory instrument containing any order or regulations made by the Treasury or the Commissioners for Her Majesty’s Revenue and Customs under this Act is subject to annulment in pursuance of a resolution of the House of Commons.This is subject to subsection (4).^F1

(4)Subsection (3) does not apply to any statutory instrument made under section 24A(11) (assumptions about related employments), section 270AA(3) (exemption from income tax for qualifying childcare vouchers: meaning of “eligible employee”), section 318AZA(3) (exemption from income tax for other care: meaning of “eligible employee”), section 323C(1) (trivial benefits provided by employers), section 343(3) (deduction for professional membership fees: order adding certain fees) or section 688A(7) (PAYE regulations: managed service companies) or to which section 312A(10) (reduction of tax-exempt amount in respect of certain bonus payments) , section 402D(10) (meaning of basic pay for purpose of calculating charge on termination award), section 404B(4) (reduction of tax-free threshold for employment-termination etc payments) or section 681F(3) or 681J(3) (variation of income limit etc for high income child benefit or winter fuel payment charge: orders increasing liability to tax) applies .^{F3F4F5F6F7F8F9F10F11F12}