Part 4U.K.Pension schemes etc

Chapter 8U.K.Supplementary

Other supplementary provisionsU.K.

281Minor and consequential amendmentsU.K.

(1)Schedule 35 contains minor and consequential amendments of enactments in consequence of, or otherwise in connection with, this Part.

(2)The Treasury may by order make such other amendments (including repeals and revocations) as may appear appropriate in consequence of, or otherwise in connection with, this Part—

(a)in any enactment contained in an Act passed before 6th April 2006 or in the Session in which that date falls, and

(b)in any instrument made before that date or in the Session in which that date falls.

[F1(2A)The Treasury may by order make in any relevant enactment such amendments (including repeals and revocations) as may appear appropriate in consequence of, or otherwise in connection with, any amendment (or repeal or revocation) made in this Part by any enactment contained in an Act passed after this Act (an “amending Act”).

(2B)For this purpose a relevant enactment is—

(a)an enactment contained in an Act passed, or

(b)an instrument made,

before the passing of the amending Act or in the Session in which the amending Act is passed.]

(3)An order under subsection (2) [F2or (2A)] may include any transitional provisions or savings appearing to the Treasury to be appropriate.

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

282Orders and regulationsU.K.

[F4(A1)Any order or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Part may include provision having effect in relation to times before the order is, or regulations are, made if that provision does not increase any person's liability to tax.

(A2)Subsection (A1) does not limit any specific power to make provision by an order or regulations in relation to times before the order is, or regulations are, made.]

(1)Any power of the Treasury or the [F5Commissioners for Her Majesty's Revenue and Customs] to make any order or regulations under this Part is exercisable by statutory instrument.

[F6(1A)No order may be made under section 208(6), 209(7), 215(2A), [F7237B(11),] 240(3A) or 242(5)[F8, no order may be made under section 228(2) which specifies an amount for any tax year less than the annual allowance for the immediately preceding tax year and no order may be made under section 238A which increases any person's liability to tax] unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.]

(2)Any statutory instrument containing any order or regulations made by the Treasury or the [F5Commissioners for Her Majesty's Revenue and Customs] under this Part [F9, if made without a draft having been approved by a resolution of the House of Commons,] is subject to annulment in pursuance of a resolution of the House of Commons.

[F10(3)Subsection (2) does not apply to an instrument containing only regulations under section 218(2D).]

283Transitionals and savingsU.K.

(1)Schedule 36 contains miscellaneous transitional provisions and savings.

(2)The Treasury may by order make any other transitional provision which may appear appropriate in consequence of, or otherwise in connection with, this Part or the repeals made by this Act in consequence of this Part.

(3)An order under subsection (2) may, in particular, include savings from the effect of any amendment made by this Part or any repeal made by this Act in consequence of this Part.

[F11(3A)The Treasury may by order make any transitional provision which may appear appropriate in consequence of, or otherwise in connection with, any amendment (or repeal or revocation) made in this Part by any enactment contained in an Act passed after this Act (an “amending Act”).

(3B)An order under subsection (3A) may, in particular, include savings from the effect of any amendment (or repeal or revocation) made by the amending Act.

F12(3C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(4)Nothing in Schedule 36 limits the power conferred by subsection (2) [F13or (3A)].

(5)Nothing in that Schedule or in any provision made by virtue of subsection (2) [F14or (3A)] prejudices the operation of sections 16 and 17 of the Interpretation Act 1978 (c. 30) (effect of repeals).

284CommencementU.K.

(1)Chapters 3 to 7 and section 281 (with Schedule 35) do not come into force until 6th April 2006.

(2)But any power to make an order or regulations under any of those provisions may be exercised at any time after this Act is passed.