(1) A Minister of the Crown may by regulations make such provision as the Minister considers appropriate for the purposes of implementing the withdrawal agreement if the Minister considers that such provision should be in force on or before exit day, subject to the prior enactment of a statute by Parliament approving the final terms of withdrawal of the United Kingdom from the EU.
(2) Regulations under this section may make any provision that could be made by an Act of Parliament.
(3) But regulations under this section may not -
(a) impose or increase taxation or fees,
(b) make retrospective provision,
(c) create a relevant criminal offence,
(d) establish a public authority, or
(e) amend, repeal or revoke the Human Rights Act 1998 or any subordinate legislation made under it.
(4) No regulations may be made under this section after exit day.