{
  "url": "https://openlegislation.uk/finance-act-2003/section-41",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-41.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/41",
  "kind": "section",
  "number": "41",
  "heading": "Regulations and orders",
  "text": "(1) Any power conferred on the Treasury by this Part to make regulations or an order includes power—\n(a) to make different provision for different cases, and\n(b) to make incidental, consequential, supplemental or transitional provision or savings.\n(2) Any power conferred on the Treasury by this Part to make regulations or an order shall be exercisable by statutory instrument.\n(3) Any statutory instrument containing regulations under this Part shall be subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/41",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}