Section 282 — Finance Act 2014: Regulations under this Part

Regulations under this Part 282 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.