(1)Regulations under section 73, 75 or 76 may—
(a)make provision conferring functions or discretions on [F1HMRC, the Secretary of State,] an authority, a regulator or any other person;
(b)impose charges as a means of recovering costs incurred by a person in exercising a function conferred under the regulations [F2or in anticipation of the conferral of such a function] ;
(c)make provision by reference to matters determined or published by HMRC, the Secretary of State, an authority or a regulator (whether before or after the regulations are made);
(d)make different provision for different purposes;
(e)include incidental, consequential, supplementary, transitional or transitory provision.
(2)Regulations under this Part are to be made by statutory instrument.
[F3(3)A statutory instrument containing regulations under section 76(4) that make provision amending or repealing any provision of an Act of Parliament must be laid before the House of Commons after being made and, unless approved by that House before the end of the period of 40 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.]
(4)Any other statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons.
(5)But subsection (4) does not apply to a statutory instrument containing only regulations under section 79 (commencement).
[F4(6)The fact that a statutory instrument ceases to have effect as a result of subsection (3) does not affect—
(a)anything previously done under the instrument, or
(b)the making of a new instrument.
(7)In calculating the period of 40 days mentioned in subsection (3), 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 four days.]
Textual Amendments
F1Words in s. 78(1)(a) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 6(2)(a)
F2Words in s. 78(1)(b) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 6(2)(b)
F3S. 78(3) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 6(3)
F4S. 78(6)(7) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 6(4)
Commencement Information
I1S. 78 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))