Supplementary

28 Regulations and orders
(1) Any power to make regulations or an order under this Act is exercisable by the Treasury.
(2) Any power to make regulations or an order under this Act includes power to make any incidental, supplementary, consequential or transitional provision which appears appropriate for the purposes of, or in connection with, the regulations or order.
(3) Any power to make regulations under this Act may be exercised—
(a) in relation to all cases to which it extends, to all those cases with exceptions prescribed by the regulations or to cases or classes of case so prescribed,
(b) so as to make as respects the cases in relation to which it is exercised the full provision to which it extends or any less provision (whether by way of exception or otherwise),
(c) so as to make the same provision for all cases in relation to which it is exercised or different provision for different cases or classes of case or different provision as respects the same case or class of case for different purposes,
(d) so as to make provision unconditionally or subject to any condition prescribed by the regulations,
(e) so as to provide for a person to exercise a discretion in dealing with any matter.
(4) Any power to make regulations or an order under this Act is exercisable by statutory instrument.
(5) No regulations to which this subsection applies may be made unless a draft of the instrument containing them has been laid before, and approved by a resolution of, each House of Parliament.
(6) Subsection (5) applies to—
(a) regulations under section 2(7) or 10(1) or (2), and
(b) regulations which prescribe an amount under section 8(1) or 9(2), other than the first regulations which do so.
(7) A statutory instrument containing only regulations under section 13 is subject to annulment in pursuance of a resolution of the House of Commons.
(8) Any other statutory instrument containing regulations under this Act is (unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.