12(1)A devolved authority may by regulations make such provision as the devolved authority considers appropriate for the purposes of implementing the withdrawal agreement if the devolved authority considers that such provision should be in force on or before exit day.
(2)A Minister of the Crown acting jointly with a devolved authority may by regulations make such provision as they consider appropriate for the purposes of implementing the withdrawal agreement if they consider that such provision should be in force on or before exit day.
(3)Regulations under this Part may make any provision that could be made by an Act of Parliament.
(4)But regulations under this Part may not—
(a)impose or increase taxation or fees,
(b)make retrospective provision,
(c)create a relevant criminal offence,
(d)establish a public authority,
(e)modify this Act,
(f)modify any subordinate legislation made under this Act unless the regulations—
(i)are modifying any subordinate legislation made by the devolved authority concerned, or
(ii)are made by a Minister of the Crown acting jointly with a devolved authority, or
(g)amend, repeal or revoke the Human Rights Act 1998 or any subordinate legislation made under it.
(5)No regulations may be made under this Part after exit day.
(6)Regulations under sub-paragraph (1) are also subject to paragraphs 13 to 16.