114 Orders and regulations made by the Treasury or the Inland Revenue

114  Orders and regulations made by the Treasury or the Inland Revenue

(1)     Except as otherwise provided, any power of the Treasury or the Inland Revenue to make an order or regulations under this Part, or under any other enactments relating to stamp duty land tax (including enactments passed after this Act), is exercisable by statutory instrument.

(2)     Subsection (1) does not apply in relation to the power conferred by—

paragraph

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