Section 64 | Regulations

(1)Regulations under this Part—

(a)may make different provision for different purposes;

(b)may include incidental, consequential, supplementary, transitional or transitory provision;

(c)may have effect in relation to the financial year during which the regulations are made.

(2)Regulations under this Part may make provision by reference to things specified in a notice that is—

(a)published by the HMRC Commissioners, or another appropriate collection authority, in accordance with the regulations, and

(b)not withdrawn by a further notice.

(3)The power of the Treasury to make regulations under this Part may instead be exercised by the HMRC Commissioners.

(4)Before making regulations under this Part the Treasury must consult each appropriate collection authority.

(5)Before making regulations under this Part the HMRC Commissioners must consult the Treasury and each of the other appropriate collection authorities.

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

(7)Except as provided by subsection (8), a statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons.

(8)A statutory instrument containing (whether alone or with other provision) regulations of the following kinds may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons—

(a)regulations under section 58(2) that make provision falling within section 58(3)(k);

(b)regulations under section 63 that amend or repeal any provision of an Act of Parliament.