Section 137 | Regulations: further provision

(1)Regulations under this Part may—

(a)confer a discretion on any specified person to do anything under, or for the purposes of, the regulations;

(b)make provision by reference to things specified in a notice published in accordance with the regulations;

(c)make supplementary, incidental and consequential provision;

(d)make transitional or transitory provision and savings.

(2)A power to make regulations under this Part, or a power to exercise a discretion or publish a notice under regulations made under this Part, may be exercised—

(a)in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case;

(b)so as to make different provision for different purposes or areas.

(3)A notice published under this Part may be withdrawn or revised by further published notice.

(4)A power to make regulations under this Part does not restrict any power to make legislation under any other enactment relating to excise duty.