Section 4 | Power to make further consequential amendments

(1)The Commissioners may by regulations made by statutory instrument make further provision consequential on any provision of this Act.

(2)Regulations under this section—

(a)may make provision amending or modifying any provision of the Taxes Acts (including any provision inserted by this Act),

(b)may make incidental, supplemental, transitional, transitory or saving provision, and

(c)may make different provision for different purposes.

(3)A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

(4)In this section “the Taxes Acts” has the same meaning as in the Taxes Management Act 1970 (see section 118(1) of that Act).