# Finance Act 2009, Paragraph 5


After that section insert—
“Regulations: procedure
42A (1) Regulations under this group of sections are to be made by statutory instrument.
(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—
(a) regulations under section 40B(6),
(b) regulations under section 40G(1), and
(c) the first regulations under section 41(1).
(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.”

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-22/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.