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(1)Any power of the Board of Trade to make orders under this Act shall be exercisable by statutory instrument, which in any case not falling within subsection (2) below shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.
(2)Where an order under section 1 or 7 of this Act imposes or increases any duty, and does not do so only by the total or partial revocation of a previous order so as to annul the suspension of a duty removed for a period or periods by the previous order, the statutory instrument shall be laid before the Commons House of Parliament after being made, and the order shall cease to have effect at the end of twenty-eight days after that on which it is made (but without prejudice to anything previously done under the order or to the making of a new order) unless at some time before the end of those twenty-eight days the order is approved by resolution of that House.
In reckoning for the purposes of this subsection any period of twenty-eight days, no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the Commons House is adjourned for more than four days.
(3)Where an order has the effect of altering the rate of duty on any goods in such a way that the new rate is not directly comparable with the old, it shall not be treated for the purposes of subsection (2) above as increasing the duty on those goods if it declares the opinion of the Board of Trade to be that, in the circumstances existing at the date of the order, the alteration is not calculated to raise the general level of duty on the goods.
(4)Any power of making orders conferred on the Board of Trade by this Act shall include a power to vary or revoke an order made under the power.
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