(1) Orders and regulations under this Act are to be made by statutory instrument.

(2) Such orders and regulations -

(a) may make different provision for different cases or circumstances;

(b) may make such supplementary, incidental, consequential, transitory, transitional or saving provision as the Treasury consider appropriate.

(3) A statutory instrument which contains an order under section 5, 7, 8(6) or 11 (whether alone or with other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

(4) If a statutory instrument to which subsection (3) applies would, apart from this subsection, be treated as a hybrid instrument for the purposes of the Standing Orders of either House of Parliament, it is to proceed in that House as if it were not such an instrument.

(5) A statutory instrument containing an order under this Act to which subsection (3) does not apply is subject to annulment in pursuance of a resolution of either House of Parliament.

(6) A statutory instrument containing regulations under section 10 is subject to annulment in pursuance of a resolution of the House of Commons.