PART 4

Excise duties

Regulations under ss. 44 to 47
48
1
Regulations under any of sections 44 to 47 are to be made by statutory instrument.
2
A statutory instrument containing regulations under section 45 that makes provision within subsection (3) of this section, or regulations under section 47, must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period
3
The provision is within this subsection if it—
a
amends or repeals any Act of Parliament,
b
restricts any rebate of or relief from excise duty,
c
extends the descriptions of goods on which excise duty is chargeable, or
d
extends the cases in which stamping or marking of goods is required.
4
The fact that a statutory instrument ceases to have effect as mentioned in subsection (2) does not affect—
a
anything previously done under the instrument, or
b
the making of a new statutory instrument.
5
In calculating the period for the purposes of subsection (2), no account is to be taken of any time—
a
during which Parliament is dissolved or prorogued, or
b
during which the House of Commons is adjourned for more than 4 days.
6
A statutory instrument containing regulations under any of sections 44 to 46 other than one to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.
7
If—
a
a statutory instrument contains provision under any of sections 44 to 47 and provision relating to excise duty under another enactment, and
b
the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval,
the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.
8
For the purposes of subsection (7) the Parliamentary procedure applicable to a statutory instrument requires House of Commons approval if, as a condition of its continuing to have effect or its making, the House of Commons has to approve the statutory instrument or a draft of it.
9
The power to make regulations under any of sections 44 to 47 does not restrict the width of any power to make legislation under any other enactment relating to excise duty.
10
Any power to make regulations under any of sections 44 to 47 may be exercised—
a
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or
b
so as to make different provision for different purposes or areas.
11
Any power to make regulations under any of sections 44 to 47 includes—
a
power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,
b
power to make provision by reference to things specified in a notice published in accordance with the regulations,
c
power to make supplementary, incidental and consequential provision, and
d
power to make transitional or transitory provision and savings.