Income Tax Act 2007 section 200

Power to amend by Treasury order

Section 200 allows the Treasury to amend certain provisions of the Act by statutory order, without requiring primary legislation.

  • The Treasury has delegated power to amend specific provisions of the Income Tax Act 2007 through secondary legislation (statutory orders).
  • This mechanism allows changes to be made more quickly and flexibly than through a full Act of Parliament.
  • The power is limited to the particular provisions referred to in the section and does not grant a general power to amend the entire Act.
  • This provision derives from section 298(4) of the Income and Corporation Taxes Act 1988 (ICTA) and was subsequently amended by the Finance (No. 2) Act 2015.

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