Commentary on Provisions Part 3 – Final provisions Section 61: Regulations
140.This section sets out the Parliamentary procedure for the regulation-making powers in the Act. The affirmative powers are listed in subsection (1) and the negative powers in subsection (3).
141.Subsection (2) sets out that regulations under section 12(3) on the rate of tax are subject to what is known as the “provisional affirmative” or “made affirmative” procedure whereby the regulations are made by the Scottish Ministers, and therefore have effect from when they are made, but must be laid before the Scottish Parliament and will cease to have effect after 28 days unless they are approved by resolution of the Parliament. The exception is the first set of regulations under section 12(3), which will be subject to the ordinary affirmative procedure.