Commentary on Sections (and Schedules) Part 4: General Section 28: Power to make supplementary, consequential, etc provision
224.Subsection (1) of section 28 empowers HM Treasury, by order, to make supplementary, incidental or consequential provision as appears appropriate in connection with the provisions of Part 2 (Finance) and such transitional, transitory or saving provision as appears appropriate in connection with the coming into force of those provisions. Subsection (3) clarifies that an order made under this section may make modifications of the Act itself, or of an enactment passed before or in the same session as this Act.
225.These provisions provide flexibility for HM Treasury to amend legislation to, for example, take account of the income tax provisions (in sections 8 and 9) coming into force following a vote in favour in a referendum (provided for under sections 12 and 13).
226.Subsection (4) requires an order to be approved by the House of Commons if it includes provision amending primary legislation made in Parliament or the Assembly. If it does not, subsection (5) specifies the negative resolution procedure.