Income Tax (Earnings and Pensions) Act 2003 section 717

Orders and regulations made by Treasury or Commissioners

Section 717 sets out the rules governing how the Treasury and HMRC must go about making orders and regulations under this Act, including the requirement to use statutory instruments and the parliamentary oversight that applies.

• Orders and regulations made by the Treasury or HMRC under this Act must generally be made by statutory instrument, though there are specific exceptions for overseas Crown employment earnings and excluded securities reporting.
• Statutory instruments made under this Act are normally subject to the negative resolution procedure, meaning the House of Commons can annul them by passing a resolution.
• The negative resolution procedure does not apply to certain specified orders and regulations, which instead require the affirmative resolution procedure — meaning they need positive parliamentary approval before they can take effect.
• The sections excluded from the negative procedure cover a range of topics including childcare voucher eligibility, trivial benefits, professional membership fees, managed service companies, termination payments, and the high income child benefit charge.