Regulations
4
1
The Treasury may by regulations made by statutory instrument make provision generally for the purposes of the health and social care levy.
2
The following are examples of provision that regulations may make for the purposes of the levy—
a
provision about reliefs or exceptions from the levy;
b
provision that disapplies any provision so far as it would otherwise, as a result of section 3(1), apply in relation to the levy;
c
provision modifying the application of any such provision in relation to the levy;
d
provision about (including provision modifying) the application of any provision of the Tax Acts (that would not otherwise apply to the levy as a result of section 3(1)) in relation to the levy.
3
Regulations may—
a
make different provision for different purposes;
b
make supplementary, incidental and consequential provision;
c
make transitional or transitory provision and savings.
4
Subsection (5) applies to regulations that have the effect of limiting the application of, reducing or removing any existing relief or exception (whether arising under regulations under this section or as a result of section 3(1)).
5
A statutory instrument containing (whether alone or with other provision) regulations to which this subsection applies 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
Otherwise, a statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.