Section 232 | Extension of this Part by order

(1)The Treasury may by order amend section 200 (definition of “relevant tax”) so as to extend this Part to any other tax.

(2)An order under this section may include—

(a)provision in respect of that other tax corresponding to the provision made by sections 224 and 225,

(b)consequential and supplemental provision, and

(c)transitional and transitory provision and savings.

(3)For the purposes of subsection (1) or (2) an order under this section may amend this Part (other than this section) or any other enactment whenever passed or made.

(4)The power to make orders under this section is exercisable by statutory instrument.

(5)An order under this section may only be made if a draft of the instrument containing the order has been laid before and approved by a resolution of the House of Commons.

(6)In this section “tax” includes duty.