13(1)The power under paragraph 3(2), 4(2), 7(3), 8(2)(b) or (4), or 11(2) to make provision about the specification of the matter mentioned there may, in particular, be exercised so as to provide for the Treasury or any other person to specify that matter otherwise than in regulations.U.K.
(2)Regulations may provide for the Treasury or any other person to do anything else otherwise than in regulations.
14(1)This paragraph applies if regulations provide for a person to do something otherwise than in regulations.U.K.
(2)Regulations may make provision about considerations that may be, must be, or must not be, taken into account by a person in connection with the doing of that thing.