Commentary on Sections Section 3: Consequential etc power
50.Subsection (1) provides the power to make consequential, incidental or supplementary provision in connection with the provision made in Schedule 1. This power would allow the Treasury to make consequential amendments to legislation. Any changes made using this power would be technical in nature, resulting from provision made in the Act to simplify Class 2 NICs.
51.Subsections (2) and (3) enable regulations made under this section to modify any provision in primary or secondary legislation, including by amending, repealing or revoking it.
52.Subsection (4) allows, among other things, the regulations to make different provision for different cases or classes.
53.Subsection (5) requires the regulations to be made by statutory instrument.
54.Subsection (6) provides that a statutory instrument containing regulations under this section that amend or repeal a provision of an Act is subject to the affirmative procedure.
55.Subsection (7) provides that a statutory instrument containing regulations that is not subject to the affirmative procedure under subsection (6) is subject to annulment by resolution of either House of Parliament (‘the negative procedure’).