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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 must be made by statutory instrument.

»Ê¹ÚÌåÓýappse orders and regulations, with the exception of any regulations made under CAA01/S70YJ (meaning of ‘plant and machinery leaseâ€� and ‘finance lease testâ€�), are subject to annulment in pursuance of a resolution of the House of Commons.