Any power of the Treasury or F1the Commissioners for Her Majesty’s Revenue and Customs to make any order or regulations under this Act is exercisable by statutory instrument.

This is subject to subsection (2).

Subsection (1) does not apply to the power conferred by section 28(5) (overseas Crown employment: order excepting certain earnings) F4or section 421L(7) (persons to whom section 421J applies: order in relation to excluded securities).

Any statutory instrument containing any order or regulations made by the Treasury or F1the Commissioners for Her Majesty’s Revenue and Customs under this Act is subject to annulment in pursuance of a resolution of the House of Commons.

This is subject to subsection (4).

Subsection (3) does not apply to any statutory instrument made under section 343(3) (deduction for professional membership fees: order adding certain fees) F3or section 688A(7) (PAYE regulations: managed service companies)F5or to which section 681F(3) (variation of income limit etc for high income child benefit charge: orders increasing liability to tax) applies .