Related Commentary  

114(1)  Except as otherwise provided, any power of the Treasury or the Inland Revenue to make an order or regulations under this Part of this Act, or under any other enactments relating to stamp duty land tax (including enactments passed after this Act), is exercisable by statutory instrument.

114(2)  Subsection (1) does not apply in relation to the power conferred by–

paragraph 8 of Schedule 5 to this Act (tax chargeable in respect of rent: power to prescribe temporal discount rate),

section 178(5) of the Finance Act 1989 (c. 26) (power to prescribe rates of interest).

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