Vehicles (Excise) Act 1971

37 Regulations

(1) Regulations under this Act may be made generally for the purpose of carrying this Act (except section 31) into effect and may—

(a) make different provision for different circumstances ;

(b) provide for exemptions from any provisions of the regulations; and

(c) contain such incidental and supplemental provisions as the Secretary of State considers expedient for the purposes of the regulations ;

and nothing in any other provision of this Act shall be construed as prejudicing the generality of the foregoing provisions of this subsection.

(2) Regulations under this Act may contain provisions prescribing any matter which is to be prescribed under this Act, but any fee prescribed under this Act, except a fee for which provision is made by section 23(c) thereof, shall be of an amount approved by the Treasury.

(3) Regulations under this Act except regulations under section 2(5) or 11(3) may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction to a fine of an amount not exceeding—

(a) in the case of regulations made under section 24 or of a contravention or failure to comply with requirements imposed in pursuance of section 23(a) of this Act, £50 ;

(b) in any other case, £20.

(4) Any power to make regulations which is exercisable by the Secretary of State by virtue of section 11(3), 14, 15(1), 17(1), 20, 23 or 24 of this Act includes power to provide by the regulations that any document for which provision is made by the regulations shall be in such form and contain such particulars as may be specified by a person specified in the regulations.

(5) Any power to make regulations conferred on the Secretary of State by this Act shall be exercisable by statutory instrument which, except in the case of a statutory instrument containing only regulations made under section 7(4) or (5) or 38(5) of this Act, shall be subject to annulment in pursuance of a resolution of either House of Parliament.