Part 6: Administration and enforcement Section 51 and Schedule 8: Enforcement by deduction from accounts Details of the section and Schedule
Section 51 subsections (1)-(6) introduce schedule 8, and also sets out HM Treasury’s powers to make consequential, incidental or supplementary amendments, including to primary legislation. These powers can be used to amend primary or secondary legislation, following the affirmative and negative procedures respectively. The power is limited to making amendments which relate to the provisions in the schedule. For the avoidance of doubt, the repeal of any safeguard (such as the right of appeal) would not be deemed consequential, incidental or supplementary to the provisions in the Schedule and therefore would be outside the scope of these powers.