{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-22/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-22/paragraph-5.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/22/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "After that section insert—\n“Regulations: procedure\n42A (1) Regulations under this group of sections are to be made by statutory instrument.\n(2) The following regulations may not be made unless a draft of the instrument containing them has been laid before, and approved by a resolution of, the House of Commons—\n(a) regulations under section 40B(6),\n(b) regulations under section 40G(1), and\n(c) the first regulations under section 41(1).\n(3) A statutory instrument containing any other regulations under this group of sections is subject to annulment in pursuance of a resolution of the House of Commons, unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/5",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}