Commentary on provisions of Act Section 4: Regulations
Section 4(1) provides the Treasury with regulation-making powers to make general provision for the purposes of the Health and Social Care Levy.
	Section 4(2) provides examples of provisions that may be made under Section 4(1) for the purposes of the Levy, which include provisions:
about reliefs or exemptions from the Levy,
that disapply any provisions of NICs legislation that would otherwise be applied for the Levy by Section 3(1),
that modify the application of any legislation applied by Section 3(1) in relation to the Levy,
that apply (including with modification) provisions of the Tax Acts (i.e. legislation concerned with Income Tax or Corporation Tax) in relation to the Levy (so far as they would not already be applied by Section 3(1)).
	Section 4(3) allows regulations under Section 4(1) to make:
different provision for different purposes,
supplementary, incidental and consequential provisions, or
transitional or transitory provisions and savings.
	Section 4(4) to (6) specifies the Parliamentary procedure for regulations made under Section 4(1). Regulations that have the effect of limiting the application of (or reducing or removing) any existing relief or exemption are subject to the affirmative procedure in the House of Commons only (subsections (4) and (5)). Under Section 4(6), all other regulations will be subject to the negative procedure in the House of Commons only.