Commentary Part 1: General Order-Making Powers Section 25: Transfer schemes: taxation
66.Section 25 confers power on the Treasury to make provision by order varying the way in which tax provisions will be applied either for anything transferred under a scheme made under section 23, or anything done for the purposes of, or in relation to a transfer under such a scheme.
67.Any such order is to be subject to the negative resolution procedure in the House of Commons (see subsection (4)).