CA18000 - General: Orders and regulations

CAA01/s570B

Sometimes primary tax legislation requires or permits the Treasury or the Commissioners of HMRC to make orders or regulations.

Any orders or regulations made by the Treasury or HMRC under the Capital Allowances Act must be made by statutory instrument.

These orders and regulations, with the exception of any regulations made under CAA01/S70YJ (meaning of ‘plant and machinery lease’ and ‘finance lease test’), are subject to annulment in pursuance of a resolution of the House of Commons.