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Section 287: Orders and regulations made by the Treasury or the Board.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part VIII: Supplemental

Subject to subsections (2) and (2A) below, any power of the Treasury or the Board to make any order or regulations under this Act or any other enactment relating to the taxation of chargeable gains passed after this Act shall be exercisable by statutory instrument.

Subsection (1) above shall not apply in relation to any power conferred by section 288(6).

Subsection (1) above shall not apply in relation to any power conferred by TIOPA 2010 (see instead section 499 of that Act).

Subject to subsection (4) below and to any other provision to the contrary, any statutory instrument to which subsection (1) above applies shall be subject to annulment in pursuance of a resolution of the House of Commons.

Subsection (3) above shall not apply in relation to an order or regulations made under section ... 265 or paragraph 1 of Schedule 9, or—

if any other Parliamentary procedure is expressly provided; or
if the order or regulations provide for any provision of an enactment relating to the taxation of chargeable gains to come into force or have effect in accordance with the order or regulations.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.