Commentary

B6.781 ATED—orders and regulations

Business tax
Business tax | Commentary

B6.781 ATED—orders and regulations

Business tax | Commentary

B6.781 ATED—orders and regulations

Any orders or regulations under the ATED legislation (which may make different provision for different cases and include consequential or transitional provisions or savings) are to be made by statutory instrument under the negative resolution procedure1. This procedure does not apply to an order under the rules2 governing the indexation of amounts chargeable or under the procedure described below3.

An affirmative procedure is necessary for any statutory instrument containing provisions to modify rules4 relating to reliefs or exemptions other than to extend them, or provisions which amend those5

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