Income Tax Act 2007 section 1014

Orders and regulations

Section 1014 sets out the rules governing how the Treasury and HMRC must make orders and regulations under the Income Tax Acts, including which powers are covered, the requirement to use statutory instruments, and the parliamentary procedures that apply.

• The section applies to all powers of the Treasury or HMRC to make orders or regulations under the Income Tax Acts, but expressly excludes powers under several other Acts (such as ICTA, CAA 2001, ITEPA 2003, ITTOIA 2005, TIOPA 2010, and Part 4 of Finance Act 2004), each of which has its own equivalent procedural provision, as well as certain specific provisions within ITA 2007 itself.
• All orders and regulations made under a power to which this section applies must be made by statutory instrument.
• As a general rule, such statutory instruments are subject to the negative resolution procedure — meaning they can be annulled by a resolution of the House of Commons — but this does not apply to orders or regulations made under a number of listed provisions, including those dealing with the higher rate limit, indexation of the basic rate limit and personal allowances, social investment relief limits, UK public revenue dividend regulations, and designated international organisations.
• The negative resolution procedure also does not apply where a different parliamentary procedure is expressly provided for, or where the order or regulations bring provisions of the Income Tax Acts into force or give them effect.