1014 Orders and regulations
Income Tax Act 2007 (2007 c 3) | Legislation

1014  Orders and regulations

(1)     This section applies to all powers under the Income Tax Acts of the Treasury or the Commissioners for Her Majesty's Revenue and Customs to make orders or regulations, other than excluded powers.

(2)     All powers under the following are excluded—

(a)     ICTA (see instead section 828 of that Act),

(b)     section 178(5) of FA 1989 (setting of rates of interest),

[(ba)     . . .]

(c)     CAA 2001 (see instead section 570B of that Act),

(d)     ITEPA 2003 (see instead section 717 of that Act),

(e)     Part 4 of FA 2004 (see instead section 282 of that Act),

(f)     ITTOIA 2005 (see instead section

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