Customs and Excise Management Act 1979 (c. 2)

Part XII U.K. General and Miscellaneous

Modifications etc. (not altering text)

C1 Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

Miscellaneous U.K.

172 Regulations. U.K.

(1) Any power to make regulations under this Act shall be exercisable by statutory instrument.

(2) Subject to subsection (3) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(3) A statutory instrument containing regulations made under [F1 section 120] [F1 section 5, 20, 22, 25, 26(1ZA), 35A or 64] above shall be subject to annulment in pursuance of a resolution of the House of Commons.

Textual Amendments

F1 Words in s. 172(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 116