# Taxes Management Act 1970, Paragraph 18


(1) Regulations under this Schedule may—
(a) make provision which applies generally or only for specified cases or purposes;
(b) make different provision for different cases or purposes;
(c) include incidental, supplemental, consequential, saving, transitional or transitory provision;
(d) make provision for matters to be specified by the Commissioners in accordance with the regulations.
(2) Sub-paragraph (1)(d) does not apply to any interval, time or period specified by virtue of paragraph 7(3) (which may be specified only by the regulations).
(3) Regulations under this Schedule may make provision for a relevant person or relevant partnership, but who would not otherwise be subject to a requirement imposed by the regulations, to elect to be subject to that requirement.
(4) Regulations under this Schedule may provide that, for the purposes of any provision of this Schedule or of the regulations, a change in the accounting date of a business is to be disregarded (and its period of account determined accordingly).
(5) The power to make regulations under this Schedule is exercisable by statutory instrument.
(6) A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/18 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.