Finance Act 1994

42Regulations and orders

(1)In this Chapter “regulations” means regulations made by the Commissioners and “order” means an order made by the Treasury.

(2)Regulations and orders may make different provision for different cases or circumstances and make incidental, supplemental, saving or transitional provision.

(3)Any power to make regulations or an order is exercisable by statutory instrument.

(4)No order which appears to the Treasury to extend the circumstances in which passengers are to be treated as chargeable passengers shall be made unless a draft of the order has been laid before and approved by the House of Commons.

(5)Any other order, and any regulations, shall be subject to annulment in pursuance of a resolution of the House of Commons.