Part 1: Regulatory Framework Chapter 1: Revocation of retained EU law Section 5: Power to replace references in EU directives
Subsection (1) provides that HM Treasury can modify legislation in order to remove references to EU directives. While directives were implemented in UK law, there are many existing references to EU directives in legislation. Where HM Treasury exercises this power, there is no requirement that it replaces the removed reference with a new reference.
	Subsection (2) provides that this power is only exercisable if HM Treasury considers it necessary or desirable for the purpose of making the law clearer or more accessible, or for any of the purposes in section 3(2).
	Subsections (3) and (4) govern the Parliamentary procedure to be applied when this power is exercised. Where the power is exercised to amend primary legislation, the affirmative procedure must be used. Otherwise, the negative procedure can be used.