Commentary on Sections Final Provisions Section 69: Regulations: general
283.Section 69 contains general provisions about regulations under the Act.
284.Subsection (2) provides a list of powers to make regulations under the Act which are exercisable by HM Treasury. These include the rate at which top-up payments will be made, the definition of a qualifying child and the maximum amount of Government support available.
285.Subsection (3) provides that any power to make regulations under the Act which is not referred to in subsection (2) is exercisable by the Commissioners for HMRC.
286.Subsection (4) permits regulations to be made under the Act which set different rules in different areas and circumstances, deal with consequential, transitional or similar matters and allow HMRC and other persons discretion in any matter related to the scheme.