42Regulations
(1)Regulations under the following provisions are subject to the affirmative procedure—
(a)section 15 (modifying key concepts),
(b)section 17 (setting tax bands and tax rate amounts or making other provision concerning the structure of the tax),
(c)section 41 (modifying administrative provisions), if the regulations add to, replace or omit any part of the text of an Act,
(d)section 43 (dealing with ancillary matters), if the regulations add to, replace or omit any part of the text of an Act.
(2)Regulations under the following provisions are subject to the negative procedure—
(a)section 41 (modifying administrative provisions), unless the regulations add to, replace or omit any part of the text of an Act,
(b)section 43 (dealing with ancillary matters), unless the regulations add to, replace or omit any part of the text of an Act,
(c)section 44(2) (updating references in this Act to other enactments).
(3)Any power conferred by this Act on the Scottish Ministers to make regulations includes the power to make—
(a)different provision for different cases or descriptions of case or for different purposes, and
(b)such incidental, supplementary, consequential, transitional, transitory or saving provision as the Scottish Ministers consider necessary or expedient.
(4)Subsection (3) does not apply to regulations made under section 48 (commencement).