(1) The Commissioners, for the purposes of giving effect to this Part and of managing, securing and collecting excise duties or for the protection of the revenues derived from such duties may make regulations.
(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive.
(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may, in respect of the excisable products referred to in section 97, make provision -
(a) governing the securing, paying, collecting, remitting and repaying of excise duty,
(b) governing the production, processing, holding and storing of such products under a suspension arrangement,
(c) governing the approval and the conditions to be attached to the approval of an authorised warehousekeeper and of a tax warehou
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