# Customs and Excise Management Act 1979, Section 172: Regulations.

Extent: E+W+S+N.I.

(1) Any power to make regulations under this Act shall be exercisable by statutory instrument.
(2) Subject to subsections (3) and (4) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(3) A statutory instrument containing regulations made under section 5, 20, 20B, 22, 25, 26(1ZA), 35A or 64 above shall be subject to annulment in pursuance of a resolution of the House of Commons.
(4) A statutory instrument containing (whether alone or with other provision) regulations under section 166A that amend (or repeal or revoke)—
(a) an Act of Parliament,
(b) an Act of the Scottish Parliament,
(c) an Act or Measure of Senedd Cymru, or
(d) Northern Ireland legislation,
may not be made unless a draft of the instrument has been laid before each House of Parliament and approved by a resolution of each House.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/172 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-172
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.