Customs and Excise Duties (General Reliefs) Act 1979

17 Orders and regulations

(1) Any power to make orders or regulations under this Act shall be exercisable by statutory instrument.

(2) Any statutory instrument containing regulations under section 2 or 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament except where, in the case of regulations under section 2, a draft of the regulations has been approved by resolution of each House of Parliament.

(3) Any statutory instrument containing an order under section 1, 4 or 13 above or regulations under section 14(3) above shall be subject to annulment in pursuance of a resolution of the House of Commons except in a case falling within subsection (4) below.

(4) Subject to subsection (5) below, where an order under section 1, 4 or 13 above restricts any relief from duty or tax the statutory instrument containing the order shall be laid before the House of Commons after being made and, unless the order is approved by that House before the end of the period of 28 days beginning with the day on which it was made, it shall cease to have effect at the end of that period but without prejudice to anything previously done under the order or to the making of a new order.

In reckoning the said period of 28 days no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(5) Subsection (4) above does not apply in the case of an instrument containing an order under section 1 or 4 above which states that it does not restrict any relief otherwise than in pursuance of a Community obligation.

(6) For the purposes of this section restricting any relief includes removing or reducing any relief previously conferred.