17(1)Article 74 (regulations and orders) is amended as follows.E+W+S+N.I.
(2)In paragraph (1), for “paragraph (2)” substitute “ paragraphs (2) and (2A) ”.
(3)After paragraph (2) insert—
“(2A)Paragraph (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.
(2B)Powers of the Treasury or the Commissioners of Inland Revenue to make regulations under this Order are exercisable by statutory instrument.”