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23(1)Regulations under this Part of this Schedule shall be made by the Secretary of State.
(2)Powers under this Part of this Schedule to make regulations or orders are exercisable by statutory instrument.
(3)Any power conferred by this Part of this Schedule to make regulations or orders may be exercised—
(a)either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
(b)so as to make, as respects the cases in relation to which it is exercised—
(i)the full provision to which the power extends or any less provision (whether by way of exception or otherwise);
(ii)the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Part of this Schedule;
(iii)any such provision either unconditionally or subject to any specified condition.
(4)The powers to make regulations or orders conferred by any provision of this Part of this Schedule other than paragraph 22 above include powers to make thereby such incidental, supplementary, consequential or transitional provision as appears to the Secretary of State to be expedient for the purposes of the regulations.
(5)A power conferred by this Part of this Schedule to make regulations or an order includes power to provide for a person to exercise a discretion in dealing with any matter.
(6)If the Treasury so direct, regulations or orders under this Part of this Schedule shall be made only in conjunction with them.
(7)A statutory instrument—
(a)which contains (whether alone or with other provisions) orders or regulations made under this Part of this Schedule, and
(b)which is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament,
shall be subject to annulment in pursuance of a resolution of either House of Parliament.
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