Taxes Management Act 1970 section 106H

Regulations under sections 106E and 106F

Section 106H sets out the rules governing how the Treasury may make regulations under sections 106E and 106F, which deal with exclusions from and supplementary provisions for offshore tax offences.

• Regulations made under sections 106E and 106F must be issued as statutory instruments by the Treasury.
• Where the regulations refer to another document, the Treasury may specify that the reference applies to that document as amended from time to time, rather than only to the version in force when the regulations were made.
• The regulations may make different provision for different circumstances and may include incidental, supplemental, consequential, and transitional provisions as well as savings.
• Any statutory instrument containing these regulations can be annulled by a resolution of the House of Commons.