Modifications etc. (not altering text)
C1Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
(1)Any power to make regulations under this Act shall be exercisable by statutory instrument.
(2)Subject to [F1subsections (3) and (4)] below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(3)A statutory instrument containing regulations made under [F2section 5, 20, [F320B,] 22, 25, 26(1ZA), 35A or 64] above shall be subject to annulment in pursuance of a resolution of the House of Commons.
[F4(4)A statutory instrument containing (whether alone or with other provision) regulations under section 166A that amend (or repeal or revoke)—
(a)an Act of Parliament,
(b)an Act of the Scottish Parliament,
(c)an Act or Measure of Senedd Cymru, or
(d)Northern Ireland legislation,
may not be made unless a draft of the instrument has been laid before each House of Parliament and approved by a resolution of each House.]
Textual Amendments
F1Words in s. 172(2) substituted (1.3.2021) by European Union (Future Relationship) Act 2020 (c. 29), ss. 21(3)(a), 40(7); S.I. 2020/1662, reg. 3(a)
F2Words in s. 172(3) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 116 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
F3Word in s. 172(3) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(4)
F4S. 172(4) inserted (1.3.2021) by European Union (Future Relationship) Act 2020 (c. 29), ss. 21(3)(b), 40(7); S.I. 2020/1662, reg. 3(a)