Finance Act 2019

78 Regulations

(1) Regulations under section 73, 75 or 76 may—

(a) make provision conferring functions or discretions on 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;

(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.

(3) A statutory instrument containing regulations under section 76(4) that makes provision amending or repealing any provision of an Act of Parliament may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

(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).