175(1)  Subject to subsection (1A) below, regulations and orders under this Act shall be made by the Secretary of State.

175(1A)  Subsection (1) above has effect subject to–

(a)any provision providing for regulations or an order to be made by the Treasury or by the Commissioners of Inland Revenue.

(b)[Repealed by TCA 2002, s. 60 and Sch. 6.]

175(2)  Powers under this Act to make regulations, orders or schemes shall be exercisable by statutory instrument.

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