Section 232 — Finance Act 2014: Extension of this Part by order

Extension of this Part by order 232 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.