Commentary Section 28 Orders and regulations
145.This section provides that the power to make an order or regulations under the Act is exercisable by the Treasury, and sets out the Parliamentary procedures that will apply.
146.Orders or regulations made under this Act must be laid before both Houses of Parliament. There is one exception to this: in accordance with the normal convention concerning tax matters, regulations made under section 14 (relief from income tax and capital gains tax) will be laid before the House of Commons only.
147.The first exercise of any power to make an order or regulations under the powers given by the Act will be subject to the affirmative procedure. The subsequent exercise of those powers will generally be subject to the negative procedure as the powers are considered to be largely administrative and technical in nature.
148.There are 8 exceptions to this. An order under section 3(7), which allows the Treasury to amend the list of qualifying benefits or tax credits, will always be subject to the affirmative procedure. In addition, regulations made:
	under section 3(1)(b), prescribing the kind of connection with the United Kingdom that a person must have in order to be an eligible person;
	under section 3(5), concerning the circumstances in which a person entitled to child tax credit or working tax credit may be eligible for a Saving Gateway account;
	under section 4(2)(a), setting the maturity period for accounts;
	under section 4(4), concerning the limit on amounts that may be paid into a Saving Gateway account within a month;
	under section 6(5), specifying the number of accounts that a person may hold at a time or during their lifetime, or specifying a period after the end of the maturity period of one Saving Gateway account during which the former account holder may not open another account; and
	under section 8(1), specifying the rate at which the government contribution is to be paid
will always be subject to the affirmative procedure.
149.An order under section 24(6), amending the list of enactments in section 24(5) which may be applied to an appeal made under section 23, will always be subject to the negative procedure.