Part I Customs and Excise and Value Added Tax

Chapter II Lottery Duty

Supplementary

38 Regulations and orders.

1

Any regulations under this Chapter may make—

a

different provision for different cases or circumstances, and

b

incidental, supplemental or consequential provision.

2

Any power to make regulations or orders under this Chapter is exercisable by statutory instrument.

3

Subject to subsection (4) below, a statutory instrument containing such regulations or an order under section 24(5) above is subject to annulment in pursuance of a resolution of the House of Commons.

4

An order under section 24(5) above that will result in lottery duty becoming chargeable in respect of any description of lottery shall not be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.