Corporation Tax Act 2010 section 1171

Orders and regulations

Section 1171 sets out the procedural rules governing how the Treasury or HMRC may make orders and regulations under the Corporation Tax Acts, including which powers are covered, how they must be enacted, and what parliamentary oversight applies.

• The section applies to all powers of the Treasury or HMRC to make orders or regulations under the Corporation Tax Acts, but excludes powers under several other Acts (such as ICTA, TCGA 1992, CAA 2001, CTA 2009 and others) which have their own equivalent procedural rules, as well as certain specific powers within CTA 2010 itself and Parts 2 and 3 of Finance Act 2012.
• Any power covered by this section must be exercised by statutory instrument, and as a default such instruments are subject to the negative resolution procedure — meaning they can be annulled by a resolution of the House of Commons.
• The negative resolution procedure does not apply to orders designating international organisations for exemption from the construction industry scheme, orders designating international organisations as banks, or orders making transitional or saving provisions connected with CTA 2010 coming into force.
• The negative resolution procedure is also disapplied where a different parliamentary procedure is expressly specified for the particular order or regulations, where the order or regulations bring provisions of the Corporation Tax Acts into force, or where any other provision to the contrary applies.