Commentary on Sections Overview Section 372: Orders and regulations
673.This section rewrites the procedural provisions which are to apply in relation to the making of orders and regulations under powers rewritten in the sections of this Act. Also, it provides for the negative procedure to apply, in the House of Commons only, to instruments containing orders under sections 375 and 376 (powers to make consequential provision, or to undo changes). It is based on section 828(1), (3) and (4) of ICTA, section 98(3) and (5) of FA 2006, section 42A(1) and (3) of FA 2008 and section 1310(1) to (3) and (5) of CTA 2009.
674.Subsection (3) lists the powers to which, exceptionally, the negative procedure is not to apply. Regulations under section 7 and orders under section 377(2) are mentioned because no parliamentary procedure applies to them. Regulations under sections 354(1) and 359(2) are mentioned in order to give a choice between the negative and affirmative procedures.
675.Subsection (3)(d) refers to cases where other parliamentary procedure is expressly provided for. This refers to Orders in Council under section 2, to regulations under sections 173, 321(4), 356(7) and 359(1), to orders under sections 261(3), 262(5) and 331(2) and to some orders under section 366. In these listed cases, express provision is made for the affirmative procedure to apply, in the House of Commons only.
676.The section needs to be read with the amendments which are made by Part 13 of Schedule 8 to this Act for the purpose of ensuring that the section does not overlap the procedural rules in section 287 of TCGA and section 1014 of ITA. Section 1171 of CTA 2010 contains provision to ensure that there is no overlap between the two sections.