CA18000 - General: Orders and regulations

CAA01/s570B

Sometimes primary tax legislation requires or permits the Treasury or the Commissioners of HMRC to make orders or regulations.

Any orders or regulations made by the Treasury or HMRC under the Capital Allowances Act 2001 (CAA01) must be made by statutory instrument.

These orders and regulations are subject to annulment in pursuance of a resolution of the House of Commons (this is referred to as the 'made negative' procedure) with the exception of any regulations made under:

  • CAA01/S70YJ (power to amend the meaning of 'plant and machinery lease' and 'finance lease test');
  • CAA01/S45P (power to amend conditions for expenditure to qualify for the First-Year Allowance for plant or machinery for use in Freeport or Investment Zone special tax sites);
  • CAA01/S45R (effect of failing to comply with ongoing requirements for the First-Year Allowance for plant or machinery for use in Freeport or Investment Zone special tax sites); and
  • CAA01/S270BNC (power to amend the meaning of 'special tax site qualifying expenditure').

An instrument containing regulations under CAA01/S70YJ is not to be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons (this is referred to as the 'draft affirmative' procedure).

An instrument containing regulations under CAA01/S45P, S45R or S270BNC must be laid before the House of Commons after being made. The regulations must be approved by the House of Commons within 28 days beginning with the day on which they are made, or they will cease to have effect (this is referred to as the 'made affirmative' procedure). The 28-day period does not include days during which Parliament is prorogued or dissolved, or the House of Commons is adjourned for more than four days.