Finance Act 2026
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Change 1
161 Procedure
(1) Regulations under section 159(2) are to be made by statutory instrument. (2) A statutory instrument containing regulations under section 159(2) must be laid before the House of Commons after being made. (3) Regulations contained in a statutory instrument laid before the House of Commons under subsection (2) cease to have effect at the end of the period of 28 days beginning on the day on which the instrument is made unless, during that period, the instrument is approved by a resolution of the House of Commons. (4) In calculating the period of 28 days, no account is to be taken of any whole days that fall within a period during which— (a) Parliament is dissolved or prorogued, or (b) the House of Commons is adjourned for more than four days. (5) If the regulations cease to have effect as a result of subsection (3), that does not— (a) affect the validity of anything previously done under the regulations, or (b) prevent the making of new regulations.
161 Procedure
(1) Regulations under section 159(2) are to be made by statutory instrument. (2) A statutory instrument containing regulations under section 159(2) must be laid before the House of Commons after being made. (3) Regulations contained in a statutory instrument laid before the House of Commons under subsection (2) cease to have effect at the end of the period of 28 days beginning on the day on which the instrument is made unless, during that period, the instrument is approved by a resolution of the House of Commons. (4) In calculating the period of 28 days, no account is to be taken of any whole days that fall within a period during which— (a) Parliament is dissolved or prorogued, or (b) the House of Commons is adjourned for more than four days. (5) If the regulations cease to have effect as a result of subsection (3), that does not— (a) affect the validity of anything previously done under the regulations, or (b) prevent the making of new regulations.
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