717 Orders and regulations made by Treasury or [Commissioners]

Orders and regulations

717  Orders and regulations made by Treasury or [Commissioners]

(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.

This is subject to subsection (2).

(2)     Subsection (1) does not apply to the power conferred by section 28(5) (overseas

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