8(1)The HMRC Commissioners may by regulations make provision about—U.K.
(a)the form or manner in which any information may or must be requested, or given, for the purposes of this Schedule;
(b)when any information is to be regarded for the purposes of this Schedule as having been requested, given or obtained;
(c)the retention or copying of any information obtained by a licensing authority (or anyone acting on its behalf) under this Schedule.
(2)References in sub-paragraph (1) to information include—
(a)the confirmation mentioned in paragraph 2(2)(b), 3(2) or 5(1)(b), and
(b)the indication mentioned in paragraph 5(3).
(3)Regulations under sub-paragraph (1) may—
(a)make provision which applies generally or only for specified cases or purposes;
(b)make different provision for different cases or purposes;
(c)include incidental, consequential, transitional or transitory provision;
(d)confer a discretion on HMRC.
(4)The HMRC Commissioners may by regulations amend any of the following provisions by substituting a different number of days for that for the time being specified in it—
(a)paragraph 3(4) (length of period after which tax check expires);
(b)sub-paragraphs (i) and (ii) of paragraph 6(2)(b) (length of period throughout which HMRC systems must be unavailable to applicant for waiver of requirement for tax check);
(c)sub-paragraphs (i) and (ii) of paragraph 6(3)(a) (length of period throughout which HMRC systems must be unavailable to licensing authority for waiver of requirement for tax check).
(5)Regulations under this paragraph are to be made by statutory instrument.
(6)A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.