The Act Commentary on Sections Part 3: Protection of property from disproportionate enforcement action Section 45: Devolution: Scotland and Northern Ireland
198.This section provides that an order made under sections 39(1), 40 or 41 may not make provision that would be within the legislative competence of the Scottish Parliament if it were contained within an Act made by the Scottish Parliament, or the Northern Ireland Assembly if it were contained within an Act made by the Northern Ireland Assembly in so far as it deals with a transferred matter.