189 Regulations and orders—general

Part XVI General

Subordinate legislation

189  Regulations and orders—general

(1)     Subject to subsection (2) below and to [any provision providing for an order or regulations to be made by the Treasury or the Inland Revenue and to] any . . . express provision of this Act, regulations and orders under this Act shall be made by the Secretary of State.

(2)ÌýÌýÌýÌý Regulations with respect to proceedings before the Commissioners (whether for the determination of any matter or for leave to appeal to or from the Commissioners) shall be made by the Lord Chancellor [(subject to section 24(6A))].

(3)     Powers under this Act to make regulations or orders are exercisable by statutory instrument [(subject to section 24(6B))].

(4)     Except in the case of regulations under section 24 . . . above and in so far as this Act otherwise provides, any power conferred by this Act to make an Order in Council, regulations or an order may be exercised—

(a)     either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b)     so as to make, as respects the cases

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