PART 12Final provisions
Subordinate legislation
254Subordinate legislation
1
Orders and regulations under this Act are subject to the negative procedure.
2
Subsection (1) does not apply to—
a
orders and regulations for which provision is made in subsection (3) or (4),
b
orders under section 260(2).
3
Orders and regulations under the following provisions are subject to the affirmative procedure—
a
section 31(1),
b
section 32,
c
section 49(1),
d
section 50(1),
e
section 80(1),
f
section 81(2),
g
section 111(1),
h
section 153,
i
section 181(1),
j
section 194(1),
k
section 208(1),
l
section 216(1),
m
section 220(1),
n
section 230,
o
section 233(6),
p
section 245(2),
q
paragraph 9(1) of schedule 3.
4
Orders under section 255(1) which contain provision which adds to, replaces or omits any part of the text of an Act are also subject to the affirmative procedure.
5
Orders and regulations under this Act may—
a
make different provision for different purposes (including for different devolved taxes),
b
contain incidental, supplementary, consequential, transitional, transitory or saving provision.
6
Subsection (5)(b) does not apply to orders under section 255(1).