Part 5: Miscellaneous Part 6: General Section 337: Regulations
This section sets out various procedural aspects relevant to the making of regulations under the Act by statutory instrument (except for commencement regulations made under section 339).
	Subsections (3) and (4) explain what is meant by references in the Act to the affirmative procedure and the negative procedure. References to "the affirmative procedure" are to the draft affirmative procedure, whereby regulations must be debated and affirmed by both Houses of Parliament before they can be made. Under the negative procedure, regulations must be laid after making, and can be annulled by resolution in either House.
	Subsection (5) ensures that where the Treasury makes regulations using the power in section 336 to make amendments to tax legislation only, the regulations would be subject only to procedure in the House of Commons. This is in recognition of the financial privilege of the Commons.