Any power to make orders or regulations under this Act shall be exercisable by statutory instrument.

Any statutory instrument containing regulations under section F1... 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament F2....

Any statutory instrument containing an order under section F3... F47F5, 11AF613 or 13A above F7... shall be subject to annulment in pursuance of a resolution of the House of Commons except in a case falling within subsection (4) below.

F8..., where an order under section F9... F10, 11AF1113(1) or 13A above restricts any relief from F12excise duty or tax the statutory instrument containing the order shall be laid before the House of Commons after being made and, unless the order is approved by that House before the end of the period of 28 days beginning with the day on which it was made, it shall cease to have effect at the end of that period but without prejudice to anything previously done under the order or to the making of a new order.

In reckoning the said period of 28 days no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

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For the purposes of this section restricting any relief includes removing or reducing any relief previously conferred.