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HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CA11000
  3. CA18000

General: Orders and regulations

CAA01/s570B

Sometimes legislation needs orders or regulations made by the Treasury or the Commissioners of HMRC.

Any orders or regulations made by the Treasury or HMRC under the Capital Allowances Act 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 does not apply to regulations.

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