(1)[F1Subject to subsection (2A) below,] regulations under this Act shall be made by the Secretary of State.
[F2(2)Regulations with respect to proceedings before the Commissioners (whether for the determination of any matter or for leave to appeal to or from the Commissioners) shall be made by the Lord Chancellor; and where the Lord Chancellor proposes to make regulations under this Act it shall be his duty to consult the Lord Advocate with respect to the proposal.]
[F3(2A)Subsection (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.]
(3)Powers under this Act to make regulations or orders are exercisable by statutory instrument.
(4)Any power conferred by this Act to make regulations or orders may be exercised—
(a)either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
(b)so as to make, as respects the cases in relation to which it is exercised—
(i)the full provision to which the power extends or any less provision (whether by way of exception or otherwise);
(ii)the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act;
(iii)any such provision either unconditionally or subject to any specified condition;
and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.
(5)Powers to make regulations for the purposes of any one provision of this Act are without prejudice to powers to make regulations for the purposes of any other provision.
(6)Without prejudice to any specific provision in this Act, a power conferred by this Act to make regulations includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations to be expedient for the purposes of those regulations.
[F4(6A)The provision referred to in subsection (6) includes, in a case where regulations under this Act require or authorise the use of electronic communications, provision referred to in section 8(4) and (5) and 9(5) of the Electronic Communications Act 2000.
(6B)For the purposes of subsection (6A), references in section 8(4) and (5) and 9(5) of the Electronic Communications Act 2000 to an order under section 8 of that Act are to be read as references to regulations under this Act; and references to anything authorised by such an order are to be read as references to anything required or authorised by such regulations.]
(7)Without prejudice to any specific provisions in this Act, a power conferred by any provision of this Act to make regulations includes power to provide for a person to exercise a discretion in dealing with any matter.
(8)[F5Any power conferred by this Act to make regulations relating to housing benefit or council tax benefit shall include power to make different provision for different areas or different authorities.]
[F6(9)In this section “Commissioner” has the same meaning as in Chapter II of Part I.]
Textual Amendments
F1Words in s. 79(1) substituted except in relation to S. for specified purposes (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1)(5), Sch. 3 para. 168(a)
F2S. 79(2) omitted except in relation to S. for specified purposes (3.11.2008) by virtue of The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1)(5), Sch. 3 para. 168(b)
F3S. 79(2A) inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 4 para. 13(3); S.I. 2003/392, art. 2
F4S. 79(6A)(6B) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 104(2), 150(3); S.I. 2013/358, art. 2(2), Sch. 2 para. 38
F5S. 79(8) repealed (1.4.2013 for specified purposes) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)
F6S. 79(9) omitted except in relation to S. for specified purposes (3.11.2008) by virtue of The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1)(5), Sch. 3 para. 168(b)
Modifications etc. (not altering text)
C1S. 79 applied (with modifications) (25.2.2005) by The Child Trust Funds (Non-tax Appeals) Regulations 2005 (S.I. 2005/191), regs. 1(1), 15
C2S. 79(1) modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 20(g) (with s. 19)
C3S. 79(3)-(7) applied (1.11.2000 for specified purposes, 2.7.2001 in so far as not already in force) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(c)(2), Sch. 7 para. 20(3) (with s. 83(6)); S.I. 2000/2950, art. 3(c); S.I. 2001/1252, art. 2(2)(a)(iii)
C4S. 79(4)-(7) applied (21.1.2005 for specified purposes, 22.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Pensions Appeal Tribunals Act 1943 (c. 39), s. 11A(3) (as inserted by Armed Forces (Pensions and Compensation) Act 2004 (c. 32), s. 8, Sch. 1 para. 6; S.I. 2005/116, art. 2, Sch.; S.I. 2005/356, art. 2(1)(2), Sch. 1, Sch. 2)