Finance (No. 2) Act 2017
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Change 1
10 Personal portfolio bonds
In section 520 of ITTOIA 2005 (property categories), after subsection (4) insert— (5) The Treasury may by regulations— (a) amend the table in subsection (2) by adding, removing or amending a category of property; (b) add, remove or amend a definition relating to any category of property in that table; and (c) make consequential amendments. (6) A statutory instrument containing regulations under this section which have the effect of removing a category of property from the table in subsection (2)— (a) must be laid before the House of Commons; and (b) ceases to have effect at the end of the period of 28 days beginning with the day on which it was made, unless it is approved during that period by a resolution of the House of Commons. (7) In reckoning the period of 28 days, no account is to be taken of any time during which Parliament is dissolved or prorogued, or during which the House of Commons is adjourned for more than four days.
10 Personal portfolio bonds
In section 520 of ITTOIA 2005 (property categories), after subsection (4) insert— (5) The Treasury may by regulations— (a) amend the table in subsection (2) by adding, removing or amending a category of property; (b) add, remove or amend a definition relating to any category of property in that table; and (c) make consequential amendments. (6) A statutory instrument containing regulations under this section which have the effect of removing a category of property from the table in subsection (2)— (a) must be laid before the House of Commons; and (b) ceases to have effect at the end of the period of 28 days beginning with the day on which it was made, unless it is approved during that period by a resolution of the House of Commons. (7) In reckoning the period of 28 days, no account is to be taken of any time during which Parliament is dissolved or prorogued, or during which the House of Commons is adjourned for more than four days.
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