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 [F1section 120] [F1section 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
F1Words 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