(1) Any power to make an order or regulations conferred on the Treasury by any provision of this Act shall be exercisable by statutory instrument.
(2) Except as provided by sections 1ZB(5) and 23A(7), and subject to subsection (3), a statutory instrument made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(3) A statutory instrument containing an order under section 5A or section 11(1A) of this Act may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.