79(1)  Subject to subsection (2A) below, regulations under this Act shall be made by the Secretary of State.

79(2)  [Omitted by SI 2008/2833, art. 9 and Sch. 3, para. 168(b).]

79(2A)  Subsection (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.

79(3)  Powers under this Act to make regulations or orders are exercisable by statutory instrument.

79(4)  Any power conferred by this Act to make regulations or orders may be exercised–

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