SCHEDULES

SCHEDULE 3 Excise duty: payments by Commissioners in case of error or delay

Part 4 General

General

22 (1) A power to make an order or regulations under this Schedule is exercisable by statutory instrument.

(2) An order or regulations under this Schedule—

(a) may make different provision for different purposes;

(b) may make incidental, supplemental, saving or transitional provision.

(3) Regulations under this Schedule are subject to annulment in pursuance of a resolution of either House of Parliament.