Part 2Alcohol Duty

Chapter 10Final provisions

118Regulations: supplementary and general

(1)

The Commissioners may by regulations make provision supplementing provision made in relation to alcohol duty by or under this Part or any other enactment.

(2)

A power to make regulations under any provision of this Part may be exercised so as to make different provision for different purposes or areas.

(3)

A power to make regulations under any provision of this Part includes power to make—

(a)

provision which applies generally or only for specified cases or purposes;

(b)

provision conferring a discretion on a specified person to do anything under, or for the purposes of, the regulations;

(c)

provision by reference to things specified in a notice published in accordance with the regulations;

(d)

consequential, supplementary, incidental, transitional or saving provision.

(4)

Regulations under this Part are to be made by statutory instrument.

(5)

This section does not apply to regulations under section 120.