# Taxes Management Act 1970, Paragraph 11


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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/paragraph/11 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.