(1)Schedule 8 contains provision about the enforcement of debts owed to the Commissioners for Her Majesty's Revenue and Customs by making deductions from accounts held with deposit-takers.
(2)The Treasury may, by regulations made by statutory instrument, make consequential, incidental or supplementary provision in connection with any provision made by that Schedule.
(3)Regulations under subsection (2) may amend, repeal or revoke any enactment (whenever passed or made).
(4)“Enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.
(5)A statutory instrument containing (whether alone or with other provision) provision amending or repealing an Act may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
(6)Any other statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.