Section 106H — Taxes Management Act 1970: Regulations under sections 106E and 106F

Regulations under sections 106E and 106F 106H 1 This section makes provision about regulations under sections 106E and 106F.

2 If the regulations contain a reference to a document or any provision of a document and it appears to the Treasury that it is necessary or expedient for the reference to be construed as a reference to that document or that provision as amended from time to time, the regulations may make express provision to that effect.

3 The regulations—

a may make different provision for different cases, and b may include incidental, supplemental, consequential and transitional provision and savings.

4 The regulations are to be made by statutory instrument.

5 An instrument containing the regulations is subject to annulment in pursuance of a resolution of the House of Commons.