The Treasury may by regulations make provision that is consequential on this Act or on any provision made under it.
The power to make regulations under this section may (among other things) be exercised by modifying any provision made by or under an enactment (including this Act).
Regulations under this section are subject to the affirmative procedure if they amend, repeal or revoke any provision of primary legislation.
Regulations under this section to which subsection (3) does not apply are subject to the negative procedure.