Finance (No. 2) Act 2023

118 Regulations: supplementary and general U.K.

(1) The Commissioners may by regulations make provision supplementing provision made in relation to alcohol duty by or under this Part or any other enactment.

(2) A power to make regulations under any provision of this Part may be exercised so as to make different provision for different purposes or areas.

(3) A power to make regulations under any provision of this Part includes power to make—

(a) provision which applies generally or only for specified cases or purposes;

(b) provision conferring a discretion on a specified person to do anything under, or for the purposes of, the regulations;

(c) provision by reference to things specified in a notice published in accordance with the regulations;

(d) consequential, supplementary, incidental, transitional or saving provision.

(4) Regulations under this Part are to be made by statutory instrument.

(5) This section does not apply to regulations under section 120.

Commencement Information

I1 S. 118 in force at Royal Assent, see s. 120(1)(a)