# Finance Act 2021, Paragraph 21


(1) Regulations under this Schedule are to be made by statutory instrument.
(2) Regulations under this Schedule may include transitional, transitory and saving provision.
(3) A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/25/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-25/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.