175 Regulations, orders and schemes

Subordinate legislation

175  Regulations, orders and schemes

(1)     Subject to [subsection (1A) below], regulations and orders under this Act shall be made by the Secretary of State.

[(1A)     Subsection (1) above has effect subject to—

(a)     any provision . . . providing for regulations or an order to be made by the Treasury or by the Commissioners of Inland Revenue, . . .

(b)     . . ..]

(2)     Powers under this Act to make regulations, orders or schemes shall be exercisable by statutory instrument.

(3)     Except in the case of an order under section 145(3) above and in so far as this Act otherwise provides, any power under this Act to make 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 in relation to which it is exercised—

(i)     the full provision to which the power extends

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