Corporation Tax Act 2009 section 1310

Orders and regulations

Section 1310 sets out the parliamentary procedures that apply when the Treasury or HMRC make orders or regulations under the Corporation Tax Act 2009, including which instruments require prior parliamentary approval.

• All orders and regulations made under this Act by the Treasury or HMRC must be made by statutory instrument.
• Most statutory instruments are subject to the negative procedure, meaning they take effect unless the House of Commons passes a resolution to annul them.
• Certain specified orders and regulations are exempt from the negative procedure — these include orders defining "urban regeneration company," transitional provisions, commencement orders, and lease premium repayment time limits.
• A further group of orders and regulations — covering matters such as changes in accounting standards, qualifying territory definitions, R&D expenditure rules, creative industry tax reliefs, and film production transitional rules — require prior approval by the House of Commons (the affirmative procedure) before they can be made.