Subsection (1) provides that subordinate legislation may make any provision considered necessary or expedient in consequence of any provision made by or under an Act of the Scottish Parliament or made by certain subordinate legislation under a Westminster Act as mentioned in subsection (2).
Further provision about the making of such subordinate legislation is to be found in sections 112 to 115 and Schedule 7.  It may take the form of an Order in Council or an order made by a Minister of the Crown.  It is subject to negative procedure at Westminster unless it modifies an Act, in which case it is subject to affirmative procedure.  An example of its exercise is the Public Finance and Accountability (Scotland) Act 2000 (Transfer of NAO Staff etc.) Order 2000 (S.I. 2000/935).
Subsection (2) specifies the classes of subordinate legislation under a Westminster Act to which subsection (1) applies. They are subordinate legislation made under a Westminster Act by:
Such subordinate legislation will come under the control of the Scottish Parliament - see the note on section 118.
Commentary Part V: Miscellaneous and General Details of Provisions