(1) The Treasury may by regulations make provision that is consequential on any provision made by this Act.

(2) The Secretary of State may by regulations make provision that is consequential on provision made by section 32 or 33 or Schedule 12.

(3) Regulations under this section may -

(a) make different provision for different purposes;

(b) include transitional, transitory or saving provision;

(c) amend, repeal, revoke or otherwise modify an enactment.

(4) Regulations under this section are subject to the affirmative procedure if they amend, repeal or revoke any provision of -

(a) an Act,

(b) [deleted]

(c) a Measure or Act of Senedd Cymru,

(d) an Act of the Scottish Parliament, or

(e) Northern Ireland legislation.

(5) Regulations under this section to which subsection (4) does not apply are subject to the negative procedure.