Part 3Taxes and duties on importation and exportation: penalties

Miscellaneous and supplementary

41Regulations and orders

1

Any power conferred on the Treasury by this Part to make regulations or an order includes power—

a

to make different provision for different cases, and

b

to make incidental, consequential, supplemental or transitional provision or savings.

2

Any power conferred on the Treasury by this Part to make regulations or an order shall be exercisable by statutory instrument.

3

Any statutory instrument containing regulations under this Part shall be subject to annulment in pursuance of a resolution of the House of Commons.