# Finance Act 2013, Paragraph 4


(1) Regulations under paragraph 2 or 3 may include supplementary or incidental provision.
(2) The powers to make regulations under paragraphs 2 and 3 are exercisable by statutory instrument.
(3) A statutory instrument containing regulations under paragraph 2 or 3 is subject to annulment in pursuance of a resolution of the House of Commons.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/22/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-22/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.