Section 301 | Power to update indexes of defined terms

(1)The Treasury may by order amend any index of defined expressions contained in an Act relating to taxation, so as to make amendments consequential on any enactment.

(2)In this section—

“enactment” means any provision made by or under an Act (whether before or after the passing of this Act);

“index of defined expressions” means a provision contained in an Act relating to taxation which lists where expressions used in the Act, or in a particular part of the Act, are defined or otherwise explained.

(3)The power to make an order under this section is exercisable by statutory instrument.

(4)An order under this section is subject to annulment in pursuance of a resolution of the House of Commons.