PART 3Carbon emissions tax

General

78Regulations

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).