Taxes Management Act 1970 section Sch 1AA para 11

General provisions about regulations

Section Sch 1AA paragraph 11 sets out the general rules governing how regulations made under Schedule 1AA are to be created and what they may contain.

  • Regulations under Schedule 1AA may include incidental, supplementary and transitional provisions as the Board sees fit
  • The Board has discretion to decide what additional provisions are appropriate to include
  • All regulations must be made by statutory instrument
  • Either House of Parliament may annul the regulations by passing a resolution to that effect

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member