Finance (No. 2) Act 2017

57 Regulations

(1) Regulations under this Part may—

(a) make provision which applies generally or only for specified cases or purposes;

(b) make different provision for different cases or purposes;

(c) include incidental, consequential, transitional or transitory provision;

(d) confer a discretion on the Commissioners;

(e) make provision by reference to a notice to be published by the Commissioners.

(2) Regulations under this Part are to be made by statutory instrument.

(3) A statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons.

(4) This section does not apply to regulations under section 59 (commencement).