Section 97(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A statutory instrument made under any provision of this Act except— shall be subject to annulment in pursuance of a resolution of the House of Commons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . an instrument as respects which any other Parliamentary procedure is expressly provided, or an instrument containing an order appointing a day for the purposes of any provision of this Act, being a day as from which the provision will have effect, with or without amendments, or will cease to have effect,
← 4A · All articles · 97A →
Source: legislation.gov.uk · retrieved 2026-07-28