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.