(1) Any power of the Secretary of State or the Treasury to make an order under this Act is exercisable by statutory instrument.

(2) Any power of the Secretary of State, the Treasury or the Scottish Ministers to make an order under this Act -

(a) may be exercised so as to make different provision for different cases or descriptions of case or different purposes;

(b) includes power to make such supplementary, incidental, consequential, transitional, transitory or saving provision as the Secretary of State or (as the case may be) the Treasury considers appropriate or the Scottish Ministers consider appropriate.

(3) No order is to be made  by statutory instrument under section 4(4), 49(6), 63(3), 69 or 90, or paragraph 102 of Schedule 8, unless a draft of the order has been laid before, and approved by a resolution of, each House of Parliament.

(4) Subsection (3) does not apply to an order under section 90 which does not amend or repeal any provision of an Act.

(5) An order under section 90 which does not amend or repeal any provision of an Act is subject to annulment in pursuance of a resolution of either House of Parliament.