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.