Part 3

Taxes and duties on importation and exportation: penalties

Miscellaneous and supplementary

Regulations and orders
41
1
Any power conferred on the Treasury by this Part to make regulations or an order includes power—
a
to make different provision for different cases, and
b
to make incidental, consequential, supplemental or transitional provision or savings.
2
Any power conferred on the Treasury by this Part to make regulations or an order shall be exercisable by statutory instrument.
3
Any statutory instrument containing regulations under this Part shall be subject to annulment in pursuance of a resolution of the House of Commons.
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.