69Regulations: general
(1)Any power to make regulations under this Act is exercisable by statutory instrument.
(2)Any power to make regulations under the following provisions of this Act is exercisable by the Treasury—
(a)section 1(5) (power to amend rate of top-up payment);
(b)section 2(3)(b) to (d) (qualifying childcare);
(c)sections 3, 7 to 11 and 13 (eligibility);
(d)section 5(2) (power to alter length of entitlement period);
(e)section 14 (qualifying child);
(f)section 19(7) (power to amend the relevant maximum);
(g)section 30 (termination of tax credit awards);
(h)section 31 (power to provide for automatic termination of universal credit);
(i)sections 32 and 33 (disqualification of tax credit or universal credit claimants from obtaining top-up payments);
(j)sections 43(5), 44(6) and 46(5) (powers to vary certain penalties);
(k)section 50(4) (power to alter period for which directions under section 50 have effect);
(l)section 62(6) (power to amend rate of compensatory payments);
(m)section 72 (power to make consequential amendments);
(n)section 75 (commencement).
(3)Any power to make regulations under a provision of this Act that is not mentioned in subsection (2) is exercisable by the Commissioners for Her Majesty’s Revenue and Customs.
(4)Regulations under this Act may—
(a)make different provision for different purposes or in relation to different areas,
(b)contain incidental, supplemental, consequential or transitional provision or savings, and
(c)provide for a person to exercise a discretion in dealing with any matter.
(5)Subsection (4) does not apply to regulations under section 75 (see instead subsection (3) of that section).