# Finance Act 2011, Paragraph 44


(1) Regulations under this Schedule are to be made by statutory instrument.
(2) The first regulations to be made under paragraph 1(3) may not be made unless the instrument containing them has been laid in draft before, and approved by a resolution of, the House of Commons.
(3) Subject to sub-paragraph (2), a statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.