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Legislation
Finance Act 2014

Crossheading Supplemental

  • Section 281 Partnerships
  • Section 281A VAT and other indirect taxes
  • Section 282 Regulations under this Part
  • Section 283 Interpretation of this Part
  1. Supplemental
  2. Regulations under this Part

Section 282 | Regulations under this Part

From legislation.gov.uk

(1)Regulations under this Part are to be made by statutory instrument.

(2)Apart from an instrument to which subsection (3) applies, a statutory instrument containing regulations made under this Part is subject to annulment in pursuance of a resolution of the House of Commons.

(3)A statutory instrument containing (whether alone or with other provision) regulations made under—

(a)section 238(7),

(b)paragraph 14 of Schedule 34,

(ba)paragraph 31 of Schedule 34A,

(c)paragraph 5(1) of Schedule 35, or

(d)paragraph 21 of Schedule 36,

may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

(4)Regulations under this Part—

(a)may make different provision for different purposes;

(b)may include transitional provision and savings.

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