General

Power to make consequential provision
45
1
The Treasury may by regulations make provision that is consequential on any provision made by this Act.
2
The Secretary of State may by regulations make provision that is consequential on provision made by section 32 or 33 or Schedule 12.
3
Regulations under this section may—
a
make different provision for different purposes;
b
include transitional, transitory or saving provision;
c
amend, repeal, revoke or otherwise modify an enactment.
4
Regulations under this section are subject to the affirmative procedure if they amend, repeal or revoke any provision of—
a
an Act,
b
retained direct principal EU legislation,
c
a Measure or Act of Senedd Cymru,
d
an Act of the Scottish Parliament, or
e
Northern Ireland legislation.
5
Regulations under this section to which subsection (4) does not apply are subject to the negative procedure.