Commentary on Sections Income Tax (Earnings and Pensions) Act 2003 Section 92: Power to make supplementary and consequential provisions
446.Section 92 enables regulations to make consequential, supplementary or incidental provision relating to Part 4 of the Act.
447.Regulations under this section may amend, repeal or revoke any relevant primary or secondary legislation already existing or amend or repeal any provision of an Act passed in the same Parliamentary session, and will be subject to the negative resolution procedure in Parliament.