1310 Orders and regulations
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 21 Other General Provisions

Orders and regulations

1310  Orders and regulations

(1)     Any power of the Treasury or the Commissioners for Her Majesty's Revenue and Customs to make any order or regulations under this Act is exercisable by statutory instrument.

(2)     Any statutory instrument containing any order or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Act is subject to annulment in pursuance of a resolution of the House of Commons.

(3)     Subsection (2) does not apply if the order or regulations are made under—

(a)     section 86 (meaning

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