Paragraph 10

(1)

The Treasury may by order make provision—

(a)

amending or repealing provisions of Part 11 of ITEPA 2003,

(b)

amending, repealing or revoking provisions of enactments or instruments that refer to provisions of that Part, and

(c)

amending, repealing or revoking provisions of enactments or instruments that apply, or confer power to apply, PAYE regulations or otherwise refer to such regulations.

(2)

An order under this paragraph may only make provision to the extent that it is appropriate in consequence of, or in connection with, the amendments made by this Schedule.

(3)

An order under this paragraph may include transitional provision and savings.

(4)

An order under this paragraph is to be made by statutory instrument.

(5)

A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.