(1) The Minister may by order alter or add to the provisions of this Act, in so far as it relates to the balance sheet and profit and loss account of a company and the notes to and documents to be attached to such a balance sheet or profit and loss account, either generally or in relation to a specified class or classes of company
(2) An order under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days on which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder