Introduction Details of the Sections Section 169 – Orders and regulations
369.Subsections (1), (2) and (5) provide for any orders or regulations under this Part (which may make different provision for different cases and include consequential or transitional provisions or savings) to be made by statutory instrument under the negative resolution procedure.
370.Subsection (3) prevents this procedure applying to an order under section 101(5) (indexation of amount chargeable) or regulations to which subsection (4) applies.
371.Subsection (4) provides that an affirmative procedure is necessary for any statutory instrument containing provisions under section 156(1) to modify reliefs or exemptions other than to extend them, or provisions under section 162(2) which amend Schedule 1.