691.Schedule 25 modifies the extent of the provisions in sections 48 and 49 and Schedules 18 and 19 so that certain provisions referred to as “relevant civil recovery provision” (namely section 48(2), (3), (5) and (6) and Schedule 18 and section 48(7), as far as it relates to those provisions and Part 2 of Schedule 18) and “relevant investigation provision” (namely paragraphs 2 to 13, 25 to 27, 29 and 30 of Schedule 19 and section 49 so far as it relates to those provisions) do not extend to Northern Ireland.
692.Schedule 25 confers powers on the Secretary of State to extend by order a “relevant civil recovery provision” and a “relevant investigation provision” to Northern Ireland. It also confers a power on the Secretary of State to make provision in consequence of, or in connection with, a provision extending to Northern Ireland. The Schedule also confers power on the Secretary of State by order to make provision in consequence of, or in connection with, the provisions not extending to Northern Ireland But the Secretary of State must secure the consent of the Northern Ireland Assembly before making an order under Schedule 25 which contains provision in respect of transferred matters falling within the legislative competence of the Northern Ireland Assembly (see paragraph 6).. The order-making powers are subject to the negative procedure.