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).