# Income and Corporation Taxes Act 1988, Section 828: Orders and regulations made by the Treasury or the Board.

Extent: E+W+S+N.I.

(1) . . . Any power of the Treasury or the Board to make any order or regulations under this Act . . . shall be exercisable by statutory instrument.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Subject to subsection (4) below and to any other provision to the contrary, any statutory instrument containing any order or regulations made by the Treasury or the Board . . . shall be subject to annulment in pursuance of a resolution of the House of Commons.
(4) Subsection (3) above shall not apply in relation to an order or regulations made under section . . . . . . . . . . . . . . . . . . . . . 590C(6). . . . . . . . . or paragraph 7 of Schedule 14 . . . or—
(a) if any other Parliamentary procedure is expressly provided;
(b) if the order in question is an order appointing a day for the purposes of any provision of the Tax Acts, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/828 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-828
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.