6(1)An order under paragraph 4 or 5 may provide for any exemption, relief or privilege to be subject to arrangements or conditions—U.K.
(a)specified in the order, or
(b)to be made or imposed by the Secretary of State or the Commissioners of Customs and Excise.
(2)An order under paragraph 4 or 5 may make different provision for different cases (including different provision for different persons).
(3)An order under paragraph 4 or 5 shall be made by statutory instrument and shall be subject to annulment in pursuance of a resolution of the House of Commons.