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Paragraph 11 F1

Regulations under this Schedule—

(a)

may contain such incidental, supplementary and transitional provision as appears to the Board to be appropriate, and

(b)

shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Annotations

Textual amendments

F1

Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

Notes on Schedule 1AA

Modifications

C1

Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

C2

Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4