Taxation of Chargeable Gains Act 1992 Schedule 11 paragraph 23

Validity of subordinate legislation

Paragraph 23 of Schedule 11 deals with the preservation of the legal validity of provisions originally made in statutory instruments that have been re-enacted within this Act.

• Where this Act re-enacts a provision that was originally contained in a statutory instrument, the re-enactment does not affect the validity of that original provision.
• The statutory instrument in question must have been made under powers conferred by another Act of Parliament.
• Any challenge to the validity of such a re-enacted provision is to be judged as though it were still contained in the original statutory instrument made under those powers.
• This ensures that the process of consolidating legislation into this Act does not inadvertently strengthen or weaken the legal standing of provisions that originated as subordinate legislation.