Section 97 Orders, rules and regulations
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(1) Any order made by the Treasury ...1 under this Act and any regulations or rules under this Act shall be made by statutory instrument.
Amendments
1 The words “or the Lord Chancellor” omitted by S.I. 2009/56 article 3 and Schedule 1 para 226(2) from 1 April 2009.
(2) ...
Amendments
Subs (2) omitted by S.I. 2009/56 article 3 and Schedule 1 para 226(3) from 1 April 2009.
(3) An order to which this subsection applies shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done thereunder or to the making of a new order.
In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.
(4) Subject to section 53(4), subsection (3) above applies to—
(aa) ...1
(a) an order under section 5(4)[, 7A(6)]2 or 28
[(ab) an order under paragraph 5(7) of Schedule 4 substituting a lesser sum for the sum for the time being specified in paragraph 5(2)(a) of that Schedule;]3
(b) ...4
(c) an order under this Act making provision—
(i) for increasing the rate of VAT in force [under section 2]5 at the time of the making of the order;
(ii) for excluding any VAT from credit under section 25
[(iia) for varying Schedule 7A so as to cause VAT to be charged on a supply at the rate in force under section 2 instead of that in force under section 29A]6
(iii) for varying Schedule 8 or 9 so as to abolish the zero-rating of a supply or to abolish the exemption of a supply without zero-rating it;
[(ca) an order under section 43AA(1) if as a result of the order any bodies would cease to be eligible to be treated as members of a group;]7
(d) an order under section 51, except one making only such amendments as are necessary or expedient in consequence of provisions of an order under this Act which—
(i) vary Schedule [7A]8, 8 or 9 but
(ii) are not within paragraph (c) above;
(e) an order under section 54(4) or (8).
[(ea) an order under section 55A(13);]9
[(eb) an order under section 77A(9) or (9A);]10
[(f) an order under paragraph 1A(7) of Schedule 6]11
[(fa) an order under paragraph 3(4) of Schedule 10A]12
[(g) an order under paragraph 3 or 4 of Schedule 11A.]12
Amendments
1 Para (aa) repealed by Finance Act 2001 section 110 and Schedule 33 Part 3(1) from 1 November 2001.
2 Inserted by Finance Act 2009 section 76 and Schedule 36 para 9 with effect in relation to supplies made on or after 1 January 2010.
3 Para (ab) inserted by Finance Act 1996 section 33(3) from 29 April 1996.
4 Para (b) repealed by Finance Act 1996 section 205 and Schedule 41 Part IV(2).
5 Inserted by Finance Act 2001 section 99(6) and Schedule 31 para 6(2).
6 Inserted by Finance Act 2001 section 99(6) and Schedule 31 para 6(3).
7 Para (ca) inserted by Finance Act 2004 section 20(5) from 22 July 2004.
8 Inserted by Finance Act 2001 section 99(6) and Schedule 31 para 6(4) from 11 May 2001.
9 Para (ea) inserted by Finance Act 2006 section 19(6) in relation to supplies made on or after 1 June 2007.
10 Para (eb) inserted by Finance Act 2007 section 98(2) from 19 July 2007.
11 Para (f) inserted by Finance Act 2004 section 22(4) from 22 July 2004.
12 Para (fa) inserted by Finance Act 2006 section 22(2) from 19 July 2006.
13 Para (g) inserted by Finance Act 2004 section 19 and Schedule 2 para 6 from 1 August 2004.
(4A) Where an order under section 2(2) is in force, the reference in subsection (4)(c)(i) of this section to the rate of VAT in force under section 2 at the time of the making of an order is a reference to the rate which would be in force at that time if no such order had been made.
Amendments
Subs (4A) inserted by Finance Act 2009 section 9(2) and Schedule 3 para 25(3) from 21 July 2009.
(5) A statutory instrument made under any provision of this Act except—
(a) an order made under section 79, or
(b) an instrument as respects which any other Parliamentary procedure is expressly provided, or
(c) an instrument containing an order appointing a day for the purposes of any provision of this Act, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect,
shall be subject to annulment in pursuance of a resolution of the House of Commons.
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