(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).